At least in my small European country, I believe you can use a deprecation schedule for software as long you buy it externally, instead of creating it in-house.

At least in my small European country, I believe you can use a deprecation schedule for software as long you buy it externally, instead of creating it in-house. The same is true for other creative work/IP. The reasoning being, I believe, that it is hard to appreciate (as in: set a monetary value) for such work. If you buy, you’ve given the open market a chance to work its magic and the price is believed to be closer to something like truth.