I'll be happy to answer your question, KLE24.

Yes, it's considered as an upgrade. However, it isn't necessary to download the 2009 QuickBooks Desktop (QBDT) version on the new computer using the CD. Instead, you can download the 2023 version directly and restore the backup. You can get the download link for your version of  QuickBooks from the Downloads & Updates page.

To restore a backup company file, here's what you'll need to do:

1. Go to the File menu on your QBDT account.
2. Click Open or Restore Company.
3. Choose Restore a backup copy and then Next.
4. Select Local Backup and then Next.
5. Browse your computer for your backup company file.
6. Select a folder to save your restored company file and press Open.
7. Click Save. If you see any messages about possibly overwriting your data, select the option that best fits your needs.

For more information about the process, check out this article: Restore a backup of your company file.

Please let me know if you have additional questions about this or anything else. We're here to answer them for you, KLE24.