Computer software

Computer software

"Computer software" is the most general term used to describe intangible assets in a computer system related to programming. Arizona defines it as "a set of computer programs, procedures and associated documentation concerned with the operation of a computer system."FN32 Many states do not specifically define software, but rely instead on the definition of "computer programs." The Arizona definition is typical of other software definitions in that it is broader than just programs, including documentation and procedures. It is also typical in that it is defined by reference to the definition of computer programs.