Clarvia takes out a three-year subscription to sales management software as a service. The software is hosted on the supplier's servers; the supplier updates it at its sole discretion and makes it available to many other customers. Clarvia accesses it over the internet, without being able to take possession of it or install it on its own servers. Before analysing the configuration costs of the software, Clarvia considers whether it controls the software itself. What conclusion should be drawn?