>the accountant here is unsure about the "MSDN Universal Subscription".
>
>If it is really a "Subscription" then he says we can write off the entire cost. If the "MSDN Universal Subscription" is considered software then we have to amortize the tax write offs over a number of years.
>
>Is the "MSDN Universal Subscription" considered to be software or a "subscription" ?
>
>any help is appreciated
>Dave.

Software is something you can execute/run. MSDN is a ton of documentation. Some does include software and patches. The rest depends on the mood of the auditor. You might want to consult a tax attorney or figure you can only deduct a portion. Can't you claim software for use in your business as a business expense anyway?