Things can provide value to a business while still acting as a liability -- that is to say, by virtue of their existence they cost you money, even if, when properly leveraged, they can be used as a tool to make more.

Consider a canonical loan: you get a pile of cash, but in exchange you need to make regular interest payments (plus, at some point pay back the principal, but this isn't strictly necessary -- e.g. governments used to issue perpetual bonds, which paid their coupons indefinitely). The analogy I would make with software is that the product has value, but the code you use to create it is a liability, in that it demands continuous maintenance and upkeep. Just as when you go shopping for a car loan, you look for one with the smallest interest rate -- if the debt itself were an asset, you would want more of it, which doesn't make sense. In the same way, it behooves a business to try and achieve its goals with a relatively small amount of code, not to create as much software as possible.