Depreciation of software with expiry

Keshavaprasad B S (Engineer) (22 Points)

07 May 2020  

While softwares in general are depreciated at 25%, as an intangible asset, how should a software with expiry of 3 yrs be depreciated?  Can linear method be used where every year one third of the asset is depreciated, or should I depreciate by 25% the first two years and in the year of expiry depreciate the balance?