software purchase capitalize

Yes Capitalise

The software becomes the part of the computer without which the computer will not operate. Thus the software has to be capitalized

Identify software purchased without which computer cannot run. You have to capitalise all these softwares along with computer. The company may have purchased certain other softwares which are useful for the business but not necessary to run computers. They are to be treated as softwares separate from computers. The company may capitalise them or charge to revenue depending on perceived usefulness in long term.