[bfung]

OPEX in the US is tax deductible for the current financial year; a lot easier to calculate and maintain. It’s basically the cost to run the company, taking away from revenue.

CAPEX items are amortized over multiple fiscal cycles; it’ll count and can helps raise the value(valuation) of your company, but tricker to calculate.

So depending what financial number goals your company has, the accounting of items can go one way or the other.

If your dev work brought permanent value to the company, then it can be capex. If you were a contractor instead, it could be either cap or opex. AWS services are basically rented and not permanent value to the company, ie, if you sold everything the company owned for cash, you couldn’t sell the AWS part, just the terraform scripts.