Should licence fee for Microsoft Office be recognized as an intangible asset or a tangible asset?

IT'S AN INTANGIBLE ASSET BECAUSE IT DON'T HAVE ANY PHYSICAL FORM.

Its actually neither intangible nor tangible.The fee is royalty fee that we paid for  using 

Here we  have  to see the length  of the  Licence you have been granted and  should be treated as intangible asset   and need to be amortized  accordingly through the period of License .