The main difference between CapEx and operating expenses (OpEx) is that CapEx are usually much larger purchases an entity makes to be used and provide value over the long term, while OpEx include the day-to-day expenses a property incurs to keep it operational. Examples of CapEx include physical assets, like buildings, equipment, machinery, and vehicles, as well as improvements to buildings and assets that will create longterm value or protect standing value. Examples of OpEx include more consistent recurring costs like rent, employee salaries, utilities, taxes, etc. Accounting and legal fees factor into operating expenditures as well, and so does interest paid on debts. A key difference between capital expenditures and operating expenditures is that CapEx cannot be deducted from income for tax purposes while OpEx costs can be deducted.
Sources:
https://apartment.loans/posts/what-are-capital-expenditures-capex/
www.commercialrealestate.loans/commercial-real-estate-glossary/operational-expenditures
https://apartment.loans/posts/opex-operating-expenses/