For buyers contracting authority
Reach for 72212430 when the contract's point is building or substantially modifying a stock-control or asset-tracking system to order, rather than licensing a finished product. The defining test is bespoke development: design, code, migration and integration work that produces a system fitted to the authority's own holdings and processes.
The boundary that trips contracting authorities is the packaged-product code, Inventory management software package (48430000). If the requirement is an off-the-shelf product configured to fit, that 48-series code is the right home; reserve 72212430 for work where writing or reworking the software is the deliverable.
The other common overlap is finance. Inventory and asset systems often touch the ledger, so it is tempting to default to the accounting-development sibling (72212440). Keep it here when stock or asset control is the dominant purpose, and switch only when the financial-analysis or accounting layer is what the contract is really for.