Palm Computing was spun off into its own company (called Palm Incorporated) in 2000. Handspring later merged with Palm to form palmOne in 2003 when Palm Inc. split into companies based upon selling hardware (palmOne) and the software (PalmSource).[17] In 2005, palmOne acquired the full rights to the Palm name by purchasing the shared rights PalmSource owned and changed names back to Palm again. PalmSource was acquired by ACCESS Systems in 2005, which subsequently sold the Palm OS source code back to Palm, Inc. in December 2006.[18]