The Offshore Distribution Model can concentrate all strategic and tactical decisions. In this process, a risk and benefit analysis can take place in order to decide if the project can be allocated to an offshore center. Once the decision is made, a risk assessment can be performed having as purpose to verify which center (among all organization offshore centers), can better develop each project. Once the center is defined, all resources are allocated and the project execution can take place, which is part of the operational level, following the organization – or the unit – software development process.