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Companies that are mature in their IS budgeting and IS management often move from CapEx to OpEx, meaning they regard information systems as operational expenses

Companies that are mature in their IS budgeting and IS management often move from "CapEx" to "OpEx", meaning they regard information systems as operational expenses versus capital expenses. Which of the following is an example of such a move from CapEx to OpEx?
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Rent cloud storage space from Amazon to store our customer data.
Initiate a 6-month long project to have the internal IT-department develop a customer relationship management (CRM) system.
Purchase and install accounting software on every desktop in the accounting department.
Purchase and install a $10,000 server in our data center.

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