This document discusses the benefits of merging ISV and custom development companies through cross-selling each other's products and services. It describes how each company operates independently with ISVs focusing on product sales and CDVs focusing on custom projects. By cross-selling, they can eliminate cash flow gaps, reduce costs, accelerate product development, and optimize resource usage. This is done by either bundling related products or by creating new solutions that provide higher value than separate offerings. An example is provided of an ISV that drives most of its revenue from services it cross-sells by first getting customers through its product sales.