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Extract Boil



What is the difference between boiling you dry or liquid extract for the full boil or late (15 min.).

I understand that I get 0.010 sg per lb of dry extract and X from liquid at the end of a boil.

What I would like to know is there an advantage to a late boil for all of the extract in a recipie if you are steeping grain?
When I used to do extract my local supplier told me that the only difference is that adding late in the boil will give you a lighter color.  I am not sure if there is anything else but that is the little I do know.
I recall reading that the rate of bitterness extraction from the hops is inversely proportional to the gravity of the wort.
So I imagine you'd get a bitterer (is that a word?) beer from a late addition of extract than from an early addition, assuming nothing else changed.
From my meager understanding, there needs to be some sugars in the wort to get hops extraction. the formula I see most is 1/3 at the start of the boil and the rest in the last 15 minutes of the boil. Also by doing that you'll get more bang for the buck from the hops.By adding the majority of extract your color will be lighter.
Thanks guys,

I notice that the IBU changes in beersmith when you adjust the amount of time the extract is boiled.