Actually, it's just considering books, licences and hardware as disposables like pen and papers... and it can usually be true for some "small" local software (like an IDE, provided that either you trust the devs with admin rights or that corp IT can allow software installation). You can give either a "small" bugdet for everybody (and you wont be a software the same year that you buy a new laptop) or managed by the team/department

But it doesn't work when you need corp IT for corp IT integration