Any software development technology has an underlying model---explicit or implicit---of the development process. In order to understand more about the development process and the methodologies we abstract from these. The perspective chosen for the abstraction includes domains, models developed during the process and the kind of abstraction involved in the phases of the process. A supplementary perspective includes the phases in the process, the actors during the development, and the influencing forces of the quality of the resulting models and systems. In general the perspective controls the nature of the knowledge achieved by means of abstraction. The nature of our result from the abstraction over processes and methodologies is the structure and the interaction of the development process---corresponding to the two chosen perspectives.