When analyzing and forecasting a capital expense budget what are not included?

When analyzing and forecasting a capital expense (CapEx) budget, network connectivity costs are not included as they are typically considered operating expenses (OpEx). Definition of CapEx: CapEx includes expenses for acquiring, upgrading, or building long-term assets like a new data center or equipment that will provide future benefits. Examples of CapEx: New datacenter: Classified as CapEx because it involves a significant upfront investment in long-term infrastructure. Mainframe upgrades: Involves significant costs for equipment upgrades, which are capitalized. New mobile devices: Asset purchase contributing to operational improvement, making it CapEx. Network Connectivity Costs: These are recurring expenses tied to maintaining internet and network services, categorized under OpEx. EC-Council CISO Reference: Financial Management in Security: Distinguishes between CapEx for infrastructure investment and OpEx for operational continuity.