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Quick Answer. CAPEX is a capital expenditure, while OPEX is an operational expenditure. A capital expenditure is one that is used to create something that will benefit the company in the future, otherwise known as an asset. Operational expenditures are expenses that are required for the day-to-day operations of the company, such as salaries, utilities and insurance.
Capex, or capital expenditure, is a business expense incurred to create future benefit (i.e., acquisition of assets that will have a useful life beyond the tax year).rom an income tax perspectives, businesses typically prefer OpEx to CapEx. For example, rather than buy laptops and computers outright for $800 apiece, a business may prefer to lease it from a vendor for $300 apiece for 3 years.