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Is computer software considered Contractor Acquired Property?

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I've been searching the FAR and can't seem to find any reference to whether or not it's considered accoutable CAP to a contract. Does anyone know if and where it would be referenced in the FAR?

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Does this help?

45.000 Scope of part.

This part prescribes policies and procedures for providing Government property to contractors, contractors? management and use of Government property, and reporting, redistributing, and disposing of contractor inventory. It does not apply to property under any statutory leasing authority, (except as to non-Government use of property under 45.301(f)); to property to which the Government has acquired a lien or title solely because of partial, advance, progress, or performance-based payments; to disposal of real property; or to software and intellectual property.

[italics added].

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