In my experience, most software is not a capital asset that can be sold. Most software is a one off throwaway script to generate a report, or a modification to an existing piece of software to change its behavior. Most software isn't even written by software companies, and now having a software engineer on staff is prohibitively expensive, despite their job being functionally similar to a factory worker.

By your logic, the salaries of technical writers should be amortized too, because theoretically the bank operations manual could also be a capital asset.