what is capex account
A: Capital expenditures (CAPEX) and operating expenses (OPEX) represent two basic categories of business expenses. They differ in the nature of the expenses and in their respective treatments for tax purposes. Capital expenditures are the funds that a business uses to purchase major physical goods or services to expand the company's abilities to generate profits. These purchases can include hardware (such as printers or computers), vehicles to transport goods, or the purchase or construction of a new building.