Question 15: When accounting for expenses related to software procurement with an annual or extended licensing duration, like AutoCad, do these expenditures align with the eligible categories of Expense Category 3: "Software Expenses," or Expense Category 8: "Expenses for the Provision of Software Services"?
The expense incurred for acquiring software featuring an annual or extended license can be documented within Expense Subcategory K.D:3 "Supply of office applications and digital security and storage as fixed assets," provided it is duly recorded within the company's fixed assets.