I am neither accountant nor attorney, but I would say that it's a subscription. When you have a subscription to a programming magazine that comes with a CD, is it software or documentation? Or a book that comes with a CD? Did you buy the book or the CD?

MSDN is almost like a magazine on CD only that is MUCH bigger! :)

Vlad

>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.