If a Payroll system can cost 2-3 billion (see phoenix Canada), which is basically a CRUD, ledger and business rules - something we’ve already done 1000s of time

If a Payroll system can cost 2-3 billion (see phoenix Canada), which is basically a CRUD, ledger and business rules - something we’ve already done 1000s of times. They probably add the costs of test equipment which I presume they had to procure and even destroy several times to make sure the virus worked.