Section 50 IAC 5.1-6-6 - Computer softwareAuthority: IC 6-1.1-8-42; IC 6-1.1-31-1
Affected: IC 6-1.1-8-26
Sec. 6.
(a) As used in this section, "application software" means a written sequence of instructions which details the operations the equipment is to perform in order to achieve a specific objective of the user.(b) As used in this section, "operational software" means the operational program that controls the hardware and actually makes the machine operational. It is fundamental and necessary to the functioning of the computer hardware itself and performs such functions as loading, scheduling, supervision, and data management. It represents the internalized instruction codes that translate information into a form usable by the equipment and controls the basic operations of the central processing unit to perform arithmetic and/or logical operations automatically by means of programmed instructions. It is not normally accessible or modifiable by the user.(c) If the cost of depreciable personal property recorded on the books and records reflects charges for customer support services such as educational services, maintenance, or application software that relate to future periods and not to the value of the depreciable personal property, those charges may be deducted from the cost of depreciable personal property, to the extent that a separate charge or value can be identified.Department of Local Government Finance; 50 IAC 5.1-6-6; filed Dec 15, 1993, 5:00 p.m.: 17 IR 961; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003