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You need to consider two accounts: Adobe Digital Editions and the Sony Reader software.
Many epub books have Adobe DRM. I believe all epub books sold by Sony use Adobe DRM. Other vendors, such as booksonboard.com also provide you with the option to purchase books in Adobe DRM. Accounts are handled via the Adobe Digital Editions software. It allows up to 6 devices to be registered to an account. Adobe increases the allowed number every year automatically to account for new PCs, reader, etc. They do not let you unregister a device to reclaim a spot (technically, you can unregister a device, but you don't get the number back). You will have to download ADE on your new computer and then it will register that one. So you will have 3 devices registered (your friend's PC, reader, and your new PC). You should be fine unless you plan on registering 3 more devices. At that point you will hit your limit until next year when Adobe adds more allowed devices to your account.
The Sony Reader software allows 6 PCs and 6 Readers, but you can unregister a device as needed. So I don't foresee any problems there.
If I've said anything wrong, someone please correct me.
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