In some countries development costs can be captalised, and the depreciated over future years (when that software is earning revenue)
Sort of ignores the fact that software is always a depreciating asset from the time you first start writing it
Thats Operational Expenditure (OpEx) not Capital Expenditure (CapEx) usually. Unless they own servers, or bought licenses to software, etc.
In some countries development costs can be captalised, and the depreciated over future years (when that software is earning revenue)
Sort of ignores the fact that software is always a depreciating asset from the time you first start writing it