I'm not an accountant ... but is this always true ? Isn't the software that underlies a Stock Exchange looked upon in the same way that, say, the brand value is

I'm not an accountant ... but is this always true ? Isn't the software that underlies a Stock Exchange looked upon in the same way that, say, the brand value is ? If the development that has now been abandoned had turned out to be raging success wouldn't this have increased the value of the ASX ? And, in that case, wouldn't that software be treated as something which partially constituted the value of the ASX in the same way that patents held by ASX would have a value ? As I say I'm not an accountant ;-)