So the breakdown I saw this past year was:

* 5% consulting (e.g. reports, audits, et al)

* 10% subcontracting to other devs

* 85% direct software development

The highest margins were certainly on that 15%, but the volume was not nearly high enough to be able to make it work.

Would a scenario be something like:

Prospect wants work done. Instead of turning them down because my rate is too, subcontract that to someone who is maybe less experienced and can do it at less than the advertised rate and bake in a margin there?