Linux is an "open source" operating system that continues to attract attention in the technology industry and the media. What distinguishes open source software such as Linux is that users can access and alter the operating system source code to meet their needs. But perhaps a more important distinction is that licenses for Linux are free. Many companies that acquire or plan to acquire Linux do so to lower their overall information technology costs, from installation to maintenance.

While free licenses are appealing, particularly to a small business, Linux has many hidden costs. A 2004 report from Forrester, a leading research firm, showed the cost of installing and supporting Linux can be 5 to 20 percent higher than comparable costs for the Windows operating system, which is not open source.

Read more about Linux and open systems and cost comparisons with Windows environments.