[1] First offered in the mid 1988s by a company called State of the Art, Inc, the Master Accounting Series for the 90s, gained significant market share by developing a reseller channel largely made up of Certified Public Accountants (CPAs).
Over time, as technology became more complex and rules on Accountants' independence and objectivity became stricter, nearly all CPAs gravitated away from reselling the software.
In October 2011 Sage released version 4.50 of the MAS 90 (and MAS 200) product line, which included an option to use a Microsoft SQL Server database and also an included single user license for Sage CRM.
The edition with a SQL Server database would launch as Sage 100 Premium ERP.
However, it has many enhancements making it suitable for other industries as well; at present, there are over 20 separate software modules, including some for light manufacturing and e-commerce.