> The price at which it sells the said software? Aka profits after expenses?

A vanishingly small percentage of software is sold.

If we are being pedantic, sold or rented. I think the issue is on how the concept asset depreciation is applied blindly, as if dev salaries every year is the asset value every year. Unlike other asset classes, there is no easy to way value software beforehand, because you are not buying it from some market.