>>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?

I can't claim it as a business expense.
The Universal subscription is also a ton of software as well as a ton of documentation. The subscription also guarantees you will get a new versions released within the one year that you sign on.

The plan i have is to sign on just after the first service pack of Visual Studio and then i can get next year's version of Visual Studio and SQL Server as part the the "Universal Subscription"