I understand that. I only posted because of the "monitoring and measuring devices" part of the post I replied to which I interpret to be a physical device, or at least something that can be calibrated. I readily admit that things like surveys, as one example, can be "measurement devices" and/or "monitoring devices" (as opposed to "methods"). I have always considered the requirement to be one which can not be "excluded". I have never seen a company which did not have measureables, even when the company did not have anything which could be calibrated.