If you buy the software as part of a hardware purchase in which the price of the software isn't separately stated, you must treat the software cost as part of the hardware cost. Therefore, you must depreciate the software under the same method and over the same period of years that you depreciate the hardware.

Is software Amortised or depreciated?

Internal-use software is amortized on a straight-line basis over the estimated useful life of the asset, which ranges from two to five years. When internal-use software that was previously capitalized is abandoned, the cost less the accumulated amortization, if any, is recorded as amortization expense.

Why is software Amortised and not depreciated?

Depreciation is a form of Amortization, but because it relates to a physical asset it can be described as Depreciation. In the case of Intangible Assets, they do not depreciate with use, but the acquisition cost is spread over the expected useful life via a periodic Amortization charge.