Comment by spockz
The logic outlined in other posts is that this is because software is seen as an asset that nets dividend. As such, like with houses you can’t deduct all the costs at once because you keep extracting value out of it.
I’m not sure whether I understand why that now applies only to software and not other things.
Those arguments fall short when considering the fact that that the construction company deducted the wages of the workers that built the house. The software development firm is the builder not the home owner.