I have decided to resign from a small company which I was a 50% partner and work independently. All costs and work in the company has been done and earned on an equal split. In the course of the business, we purchased a commercial software and upgraded with a maintenance agreement . The original purchase costs were about $35,000. The accountants depreciated the purchase costs for tax reasons and the book value is now below $10,000 dollars. The identical software now costs $50,000. What value do we put on the software under commercial law? Both of us want to continue using the software after the split.