IRS information on depreciation

Cne question comes to mind as I read the IRS website's information on depreciation. When the IRS website says that property must have a determinable useful life in order to be depreciated, do they mean software as well? Some software programs cost more than the computer itself, and software programs, like land, do not go bad or have any wear and tear. Although certain software programs do become obsolete after a certain amount of years, there are those software programs, like a word processing program, that do not need updates or upgrades, because they perform universally simple functions efficiently enough for business purposes. Even if the computer breaks down, the software program can be used on the new computer.