Si le ministère verse un montant unique pour des droits de licence, il peut être réputé avoir acquis les avantages économiques futurs se rapportant à ce logiciel, de sorte que le coût rattaché à la licence puisse être capitalisé comme faisant partie du logiciel.

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Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
user
If the department pays a one-off licensing fee in order to use the software, the department can be said to have acquired service potential or future economic benefits relating to that software, so the cost of the license fee should be capitalized as part of the software.