Off-the-shelf computer software placed in service during the tax year is qualifying property for purposes of the Section 179 Deduction. This is computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified.
It includes any program designed to cause a computer to perform a desired function. However, a database or similar item is not considered computer software unless it is in the public domain and is incidental to the operation of otherwise qualifying software.
In other words, if the core software is standardized, a small amount of customization is OK (but generally websites are not eligible for Section 179).