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by Anon1096 25 days ago
Software that is sold as a service and requires ongoing maintenance like running in the cloud (and people to keep it running in the cloud) is opex not capex. Google Search is most definitely opex.
1 comments

There was some accounting changes passed during the Biden administration’s funding bill that made it capex for a few years. It’s been rolled back in the Trump administration’s bill and I suspect no one will ever let it happen again.
Those changes were passed during the first Trump administration by a Republican congress, though they didn't go into effect until Biden was in office.

https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/tcja-chan...