In prospect budgeting, which statement correctly distinguishes OPEX from CAPEX?

• A. OPEX are investments in assets; CAPEX are ongoing costs.
• B. OPEX are ongoing costs like salaries and software subscriptions; CAPEX are investments in long-term assets like a new CRM system.
• C. OPEX are one-time purchases; CAPEX are monthly subscriptions.
• D. OPEX are revenues; CAPEX are marketing expenses.

Answer: (B)