Focusing on number of employees is pretty pointless, since outsourcing randomly makes departments internal or external. Zynga has an accounting department and

Focusing on number of employees is pretty pointless, since outsourcing randomly makes departments internal or external. Zynga has an accounting department and HR and janitors and receptionists, which 3-person companies just do not have. Heck, the guys who make Tiny Tower don't even have someone to do music since they licensed it.