Are non-sRED Software Development Costs Deductible?

Hi,

Are non-SRED software development projects tax deductible? Such as consulting fees, equipment purchased for software development?

My company has spent quite a bit of money creating this software, it’s not completed yet but I read somewhere that CRA is more likely to audit you if you’ve have large expenses. I have the receipts to back the spending but the software is completely functional yet. In case I were to get audited, would my receipts and software documentation be enough?

Thank you!