Nominal code for Website Templates

Hey,

I own a web development limited company and i sometimes buy templates from Code canon, would they be classed as an asset as i can use them multiple times?

Thanks

As a non accouintant my rule of thumb is that an “asset” is something you could sell at a car boot sale. If it is a one off then I would put it under Hosting and Consumables. The alternative would be to define a custom code for software.