TCO model for server operating system

Over the last decade many but totally different Total Cost of Ownership reports were generated for a same system. It was even more puzzling since most of the times these reports were sponsored by the vendors themselves. There is more or less a war between Windows and Linux about which one has the best TCO. It is highly likely that the generated TCO is based on vendors´ feelings for their operating system rather than the exact calculated costs. In the research a novel mathematical model as well as a tool is developed which can be used as standard for creating reliable TCO reports for server operating systems.