Java Upgrade classification

--===============3743841117726222539==
Content-Type: multipart/alternative; boundary="000000000000d404bd0578f0cea1"

--000000000000d404bd0578f0cea1
Content-Type: text/plain; charset="UTF-8"

Hello

As we are preparing the 2019 budget, I added Java Upgrade project for next
year and I was having a discussion with our controller on how that project
can be categorized: CAPEX or OPEX.

My thinking was as we need to keep our site secure and as part of that we
need to make the necessary software upgrades that benefits all the
customers on the platform, can it be considered a CAPEX?

But our controller was saying this cannot be considered CAPEX as we are not
building new features for the asset. I partially agreed with her argument
and thought of doing some research on the internet but could not find any
link.

So I thought I would ask this group to see how other companies have
categorized this work and does anyone think this should be a CAPEX? If so
what would be their argument?

Thanks in advance
Ramesh

--000000000000d404bd0578f0cea1
Content-Type: text/html; charset="UTF-8"
Content-Transfer-Encoding: quoted-printable

<div dir=3D"ltr">Hello<div><br></div><div>As we are preparing the 2019 budg=
et, I added Java Upgrade project for next year and I was having a discussio=
n with our controller on how that project can be categorized: CAPEX or OPEX=
.=C2=A0</div><div><br></div><div>My thinking was as we need to keep our sit=
e secure and as part of that we need to make the necessary software upgrade=
s that benefits all the customers on the platform, can it be considered a C=
APEX?=C2=A0</div><div><br></div><div>But our controller was saying this can=
not be considered CAPEX as we are not building new features for the asset. =
I partially agreed with her argument and thought of doing some research on =
the internet but could not find any link.=C2=A0</div><div><br></div><div>So=
 I thought I would ask this group to see how other companies have categoriz=
ed this work and does anyone think this should be a CAPEX? If so what would=
 be their argument?=C2=A0</div><div><br></div><div>Thanks in advance</div><=
div>Ramesh</div></div>

--000000000000d404bd0578f0cea1--

--===============3743841117726222539==
Content-Type: text/plain; charset="utf-8"
MIME-Version: 1.0
Content-Transfer-Encoding: base64
Content-Disposition: inline

X19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX19fX18KYWp1Zy1tZW1i
ZXJzIG1haWxpbmcgbGlzdAphanVnLW1lbWJlcnNAbGlzdHMuYWp1Zy5vcmcKTWFuYWdlIHlvdXIg
c3Vic2NyaXB0aW9uIGFuZCB1bnN1YnNjcmliZSBodHRwOi8vbGlzdHMuYWp1Zy5vcmcvbWFpbG1h
bi9saXN0aW5mby9hanVnLW1lbWJlcnM=

--===============3743841117726222539==--