Prewritten computer software access services are charges made to customers for the right to access and use prewritten computer software, where possession of the software is maintained by the seller or third party regardless of whether the charge for the services is on a per use, per user, per license, subscription, or some other basis. Examples of prewritten computer software access are Microsoft 365, Zoom, Salesforce, Dropbox, Docusign, Adobe, Slack, and Ancestry.