Software may or may not belong in more than one category! Unless the software is specific to one task, the borders become very fuzzy!
Sales and Marketing could for example use Excel, as could Accounting. Production may use Excel, for example to call up lists of parts or check stock for a production run. CAD software, is probably going to be used by Design and Development and by Production, but not likely to be used by Accounts!
Some software may be specific to one function, such as test software for electronic assemblies, or machine vision software designed to identify faults on a production line.
In my industry, we design, build and market simulator systems for firearms training, and apart from a few specialist packages or customwritten software, we all tend to use the same basic packages, across every aspect of the business. I may use some software development package that is never going to be used by Accounts or Sales, and I'd probably not have much use for Sage!