Track freelance business expenses.
Recurring subscriptions feel small monthly and large annually, while equipment does the reverse — which is why both have to be annualised before they can be compared. Spreading the yearly total across roughly 230 working days gives the overhead each billable day has to cover before you earn anything, and that per-day figure is the one that should inform your rate.
Annualised overhead
Yearly expenses = (software + workspace + other) x 12 + equipment; overhead per working day = yearly expenses / 230 working days
It approximates a full-time year after weekends, public holidays and leave. It gives a stable denominator for comparing overhead against a day rate.
For tax purposes it often is depreciated, but for cash planning the year you buy it is the year you pay for it, which is what this figure reflects.
There is no single answer, but overhead above roughly a quarter of revenue is worth auditing subscription by subscription — unused tools are the usual culprit.