Your eCommerce website should not be in the expenses section of your profit and loss account but exist as an asset on your balance sheet. That is because your eCommerce website is your online shop selling your goods and services 24 hours a day 7 days a week, without fail. Like all assets, it needs to be looked after and the best way to do this is by using a Content Management System (CMS) to build it in the first place.
To learn more about why a CMS is the best option for your eCommerce website read my article https://www.linkedin.com/pulse/hand-coding-ecommerce-websites-costs-money-christine-kaluza-spautz/ Hand Coding eCommerce Websites Costs Money. Or let me know your thoughts in the comments.