Computer software is included in the.................

Intangible fixed asset

Computer software is considered an intangible fixed asset and is included in a company's balance sheet under the category of "Intangible Assets." Intangible assets are non-physical assets that lack a physical substance but still have value because they represent legal rights or competitive advantages. Computer software, being a product of intellectual effort and not having a physical form, falls under the definition of intangible assets.