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The subject matter of CISG actually need not be tangible things. Here are some of the arguments that probably can explain and support the issue of computer software under CISG: 1. The words in convention don't limit the idea of goods just for tangible things. 2. The computer program such as word processing is considered as invisible machine, because it is functional, moveable, and real things, as real as tangible machine. It is not virtual concepts, information, idea, or plan (not real). As a result, computer program is intangible in visible but it is tangible in function. As the software might be protected under international property right (copy right) will not change the terms of software program as goods under CISG. Despite the fact that the purchaser of single copy of computer program is protected...
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