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The tool your business runs on, built around how the work is actually done.
Off-the-shelf software fits until it does not, and then every month is spent working around it. A custom application starts from your process rather than someone else’s.
Can you start from a prototype?
Often the best way — a small working slice first, then the rest once it is proven.
Who owns the code?
You do, in your own repository, from the first commit.