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OPEX

(Operating Expenses)

OPEX (Operating Expenses) are the ongoing costs for running a business, distinct from CAPEX (long-term investments). Includes rent, salaries, utilities, and R&D.

Key in income statements, OPEX affects
EBITDA and profit margins. Tech firms often highlight "OPEX efficiency" (e.g., Meta's 2023 layoffs to cut $5B OPEX). GAAP requires separating OPEX from COGS (cost of goods sold). SaaS companies aim for OPEX/revenue ratios below 40%. Unlike CAPEX, OPEX offers immediate tax deductions. The SEC monitors OPEX classification (e.g., WorldCom's fraud involved capitalizing $3.8B in OPEX). Investors track OPEX growth versus revenue to assess scalability.
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