jncfhnb parent
That is not an argument for tax treatment of whether something is an asset
I wasn’t trying to make that argument, but I were I would argue that software itself is more like a liability, or, at the most, a current asset[0]. Source code has no inherent value, and in fact the more you have the more expensive it is.
That interpretation is deeply removed from how accounting works, but even if it were a current asset it would still not be an expense