Reckon Limited is an Australia-based company. The Company operates in three divisions: Business Division, Professional Division and nQueue Billback Division. Business Division involves development, distribution and support of personal financial and accounting software, as well as related products and services to professional partners. Products sold in this division include QuickBooks, Quicken, ReckonDocs and Reckon Elite. Professional Division involves development, distribution and support of practice management, tax, client accounting, cost management and related software under the APS and BillBack brands. nQueue Billback Division includes distribution and support of cost recovery, cost management and related software predominately to the legal market. Effective July 1, 2012, the Company acquired Linden House Software Limited.