In this research paper, main concentrate of the authors on the profit comparison of computer system with hardware redundancy by introducing the concept of priority to software up-gradation, hardware preventive maintenance (PM) and hardware maximum repair time (MRT). The system fails independently from normal mode. All the repair activities such as hardware repair, software up-gradation, hardware preventive maintenance before failure and hardware replacement after maximum repair time are carried out by a single server immediately on need basis. All random variables are statistically independent. The negative exponential distribution is taken for the failure time of the component while the distributions of repair time, up-gradation time, preventive maintenance and replacement time are assumed arbitrary with different probability density functions. Semi-Markov process and regenerative point technique are used. The behaviour of profits of the system models have been examined for different parameters and costs.