That's going to heavily depend on the type of software and whether it's sold as a shrinkwrap product or a subscription.

For example: your average AAA game will likely produce the vast majority of its value inside the first year upon its release.

At the extreme opposite end you have things like enterprise software using subscriptions, whereby the software continues to produce value year over year, but you're generally also paying developers' salaries to maintain and enhance the softare year over year. That, too, makes little sense in spreading out salaries as a cost over 5 years.

I can't really think of any cases where a piece of software is sold as shrinkwrap software, requires no ongoing maintenance/updates, and is expected to continue earning revenue for many years afterward. That just isn't the industry we live in.