"Training" is not normally deductible if it is leading to you entering a new profession or preparing for a new job. However, since you would have paid him for the coding anyway, and the software is integral to your existing ongoing business (even if you might later sell it to others), you should have no problem deducting the full cost of his services. You may, however, need to amortize or depreciate the cost of the software he creates over multiple years, rather than deducting the full cost immediately.