Does software count as a fixed asset? How to depreciate?

If the software attached to the computer hardware purchased by taxpayers is not priced separately, it should be included in the computer hardware as a fixed asset management; Software priced separately should be managed as intangible assets and amortized according to the validity period stipulated by law or the benefit period stipulated in the contract. If there is no validity period or benefit period, it will be amortized evenly within 5 years.