In accounting, a capital expenditure is shown in balance sheet in the asset side by increasing the cost or value of the asset. Capital expenditure is also known as Capex. What is the meaning of capital spending? The fund which is used in capital expenditure is capital spending.
Capex and Opex are two different terms. Capex is the expenditure which is incurred in acquiring or increasing the value of a fixed asset while Opex is a recurring or ongoing cost for running a business. Full form of Opex is operating expenditure. Examples of operating expenses are- Sales and administration, purchase of a photocopier, power and maintenance cost, etc.

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