There is no definitive answer to this question, as the expense category for computer software can vary depending on the business and the software itself. However, some common expense categories for computer software include:

Operating Expenses

Operating expenses are the costs associated with running a business on a day-to-day basis. This can include costs such as rent, utilities, salaries, and office supplies. For businesses that use computer software, operating expenses may also include the cost of the software itself, as well as any fees associated with its use (such as subscription fees or maintenance fees).

Capital Expenditures

Capital expenditures are the costs associated with long-term investments in a business, such as the purchase of equipment or property. For businesses that use computer software, capital expenditures may include the cost of the software itself, as well as any fees associated with its purchase (such as licensing fees).

Research and Development

Research and development expenses are the costs associated with creating new products or services. For businesses that use computer software, research and development expenses may include the cost of developing new software, as well as any fees associated with its use (such as subscription fees or maintenance fees).

Marketing and Advertising

Marketing and advertising expenses are the costs associated with promoting a business and its products or services. For businesses that use computer software, marketing and advertising expenses may include the cost of promoting the software itself, as well as any fees associated with its use (such as subscription fees or maintenance fees).