The SA-CMM is based on the expectation that a mature organization and its project managers will do a thorough job of planning software acquisitions. Each key process area within the SA-CMM addresses a project management process that must take place as an adjunct to planning and managing the software acquisition project. This requires the allocation of resources to plan and oversee the acquisition activities. While software project cost estimation tools are becoming more precise in their ability to predict the costs associated with software production, few address the costs associated with acquisition planning, oversight and management. Such costs are considered “hidden.” This paper describes a methodology used and the research done to determine the effort expended by organizations in overseeing software acquisitions and the implications for predicting costs of proposed projects. A major goal of the research was to encourage a quantitative approach in collecting acquisition costs within an organization so that databases of completed projects can be used to forecast costs for future projects. Such a quantitative approach helps identify the true cost of the project which is essential to economic analysis techniques used in the decision making process for software projects. Although both the CMM and SA-CMM were used in the research as frameworks to assess software management processes, the SA-CMM was primarily used for assessing the acquisition processes and measuring their costs.