Below is a list of several cloud-based SaaS companies, or Software as a Service, a popular approach for investors to access the investment opportunities in the cloud. Parenthetically, this will be my last column until the new year. Given the impending holidays, I thought I might share a few factoids from my good friends at ParenteBeard about the financials of Santa, Inc. Since they are accountants and consultants, they dutifully and diligently footnoted all their estimates with data from credible third parties. But why spoil the fun? Here are a few of the more notable pearls: Gift Production: $39.5 billion. With approximately 526 million children under the age of 14 who celebrate Christmas, it would cost Santa, Inc. roughly $39.5 billion to make one gift valued at $75 for every child. Elfin Salaries: $2 billion. ParenteBeard found the average toymaker salary is $35,859. Due to Santa's kindhearted spirit, the firm estimated that he pays elves $40,000 a year. With 50,000 elves, Santa's yearly elf payroll would be roughly $2 billion. Health Benefits: $773 million. An average health plan for an employer as big as Santa, Inc. is $15,475 per employee, meaning Santa's annual healthcare costs are roughly $773 million. Reindeer Costs: $54,000 With an average cost of $6,000 a year per reindeer, Santa would pay $54,000 a year to keep his nine reindeer healthy for their yearly December world trip. Curiously missing in the ParenteBeard cost analysis were legal fees. With all those toys out there, product liability defense must be enormous. The risk management group has suggested enlarging the Island of Misfit Toys to cut down on delivery of toys known, thought or possibly to be construed to be defective. At the time of publication the author had positions in CTXS and VMW.This article was written by an independent contributor, separate from TheStreet's regular news coverage.