A media company streams live sporting events sporadically throughout the year. The company is evaluating the financial impact of migrating its streaming infrastructure to Azure under a consumption-based model. Which financial outcome correctly describes the transition from a Capital Expenditure (CapEx) model to an Operational Expenditure (OpEx) model in this scenario?
- The company eliminates upfront infrastructure costs and pays only for the compute resources used during active streaming events, deducting these costs as operational expenses in the current tax year.Cevap
- BThe company pays a fixed, predictable monthly fee regardless of the number of streaming events, depreciating the infrastructure costs over a five-year period.
- CThe company incurs a significant upfront capital expense to reserve physical servers in Azure, which are then depreciated over time to reduce their annual tax liability.
- DThe company avoids tax deductions because cloud services are classified as non-deductible capital assets under standard accounting principles.
Cevap
The company eliminates upfront infrastructure costs and pays only for the compute resources used during active streaming events, deducting these costs as operational expenses in the current tax year.
The correct answer is correct because a consumption-based model in Azure is classified as an Operational Expenditure (OpEx). It eliminates the need for upfront CapEx (such as purchasing physical hardware) and allows the company to pay only for the resources they use during active sporting events. In accounting and tax terms, OpEx can be fully deducted as an expense in the same tax year the cost is incurred, which optimizes cash flow for sporadic workloads.
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Consumption-Based Model (CapEx vs OpEx)