COM Object
Executable code distributed either as Microsoft® Windows® 32-bit dynamic link libraries (.dll files) or as executables (.exe files), written to the COM standard to meet all requirements for component architecture.
COM objects meet these criteria for component architecture:
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They are fully language independent. They can be developed using almost any procedural language, and any language can be modified to use COM objects.
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They can be shipped in binary form.
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They can be upgraded without breaking old clients.
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They can be transparently relocated on a network.