It's not a startup cost or expense....it's an asset, and an intangible asset, that will be subject to depreciation when placed-in-service at the time the business opens for business....it's either a section 197 intangible or another form depending on the type of software....most off-the-shelf computer software is not a section 197 intangible so you depreciate it over 3 years or you can use bonus depreciation or it may qualify for the section 179 deduction.
