Glossary · IT Procurement
Operating Expenditure
Updated June 20, 2026 · Reviewed by Shorim Haniffanshoib, Head of Editorial — IT Strategy & Enterprise
Operating expenses consumed within a single accounting period — rent, payroll, electricity, software subscriptions. Unlike CapEx, OpEx is 100% deductible from taxable income in the year incurred. Corporate laptop rental under a DaaS scheme = OpEx — the monthly rental cost flows into the P&L as an operating expense rather than inflating the balance sheet as a depreciating asset. For finance teams, OpEx is more predictable and impacts cash flow more smoothly, plus a positive effect on total TCO because it internalizes the hidden costs (support, refresh, disposal) usually invisible in the CapEx model.
OpEx (Operating Expenditure) frequently appears in B2B IT procurement contexts: Operating expenses consumed within a single accounting period — rent, payroll, electricity, software subscriptions.
| Domain | Finance & Tax |
|---|---|
| Full form | Operating Expenditure |
| Part of | Arental IT Procurement & B2B Laptop Rental Glossary |
| Last reviewed | 2026-06-20 |
How does OpEx affect the laptop rental cost we pay Arental?
OpEx (Operating Expenditure) is directly relevant to a B2B laptop rental engagement, so it is worth confirming up front during the quote and contract stage. In short: Operating expenses consumed within a single accounting period — rent, payroll, electricity, software subscriptions. Unlike CapEx, OpEx is 100% deductible from taxable income in the year incurred. Discuss the specifics with the Arental team so the right clauses and procedures are built into your rental contract.
Answered by Shorim Haniffanshoib, Head of Editorial — IT Strategy & Enterprise
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