I charge 2 hours for programming, doesn't matter the make or model. The customer pays for time only. There is no line item on the customer's invoice for a subscription fee. Whether I pay for programming software by the hour, day, week, year, VIN, credits or tokens, it is my expense in my head. Every time I pay for software, I have it as an expense. Software for antivirus, bookkeeping, scan tool updates, repair information, shop management, and programming are all listed as an expense and are all in the same expense category. As you are saying, some of that software is a cost of goods. Yet is it a cost of goods if the customer is not billed for it. And does it matter is not an income so it's an expense all cost of goods are an expense anyway as I have to pay for them. Expense cost money. Income brings in money