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Hi and welcome to Just Answer!The computer software to be depreciated over 3 years - that should be off-the-shelf computer software purchased after August 10, 1993. As that software is purchased with the dental equipment - it is assumed as part of that equipment and depreciated with that equipment.The cost of license may be expensed based on license terms. Thus if that is an annual license - it is expensed in the year paid. If that is three year license - it is amortized over three years. If that license is over the period you own the dental equipment - then you may add the license cost to the cost of the equipment and depreciate together.The cost of training may be expenses in the year paid.