Comment by galaxyLogic

> If you buy a building, you can’t depreciate the whole thing instantly

The same should hold of course if you buy software.

But if you ask your employee to perform a task like writing a program you are not buying anything. You are paying the employee's salary whether the software they are writing ever gets out of the compiler or not.

So wouldn't there be a way around this by changing the titles of software developers to "software janitors" for instance ?