"CAPEX can be converted to OPEX i.e. by using leasing services." The lease must be a fair market value lease, so that title does not pass. Only then is it considered OPEX.
If it's a dollar buyout lease, then its a CAPEX lease and must be accounted for as CAPEX. Joe On Mon, Jan 18, 2021 at 6:46 AM R.S. <[email protected]> wrote: > W dniu 18.01.2021 o 13:28, Joe Monk pisze: > > "2. EOM and EOS are important, but IMHO prices are more important. In > > many cases it is cheaper to replace machine than to buy service contract > > for existing (old) one. And it is rather cheaper to buy newer model even > > if new and new-1 are available." > > > > The purchase of hardware is CAPEX. The purchase of a service contract is > > OPEX. OPEX is an expense and affects income, therefore you do not have > to > > pay income tax on it. CAPEX affects fixed assets and there are taxes to > be > > paid on it. > > > > There is a point where it is less expensive to replace, say a model with > > one that is newer (maybe a z13 with a z16). But in general, it is less > > expensive to maintain an existing piece of equipment than to buy a new > one > > (depreciation and all). > > CAPEX can be converted to OPEX i.e. by using leasing services. There are > also other tricks. > Regarding prices - I do not have to convince anyone, but ...I used to > buy mainframes and I simply see IBM offerings. Depending on time > perspective *usually* it is more effective (cheaper) to buy new > equipment than buy service for existing one. My advice: buying new > hardware is the best time to think about service for all life of it. > Extending support after first year tend to be more expensive, especially > when new machine is available. > > -- > Radoslaw Skorupka > Lodz, Poland > > > > > > ====================================================================== > > Jeśli nie jesteś adresatem tej wiadomości: > > - powiadom nas o tym w mailu zwrotnym (dziękujemy!), > - usuń trwale tę wiadomość (i wszystkie kopie, które wydrukowałeś lub > zapisałeś na dysku). > Wiadomość ta może zawierać chronione prawem informacje, które może > wykorzystać tylko adresat. Przypominamy, że każdy, kto rozpowszechnia > (kopiuje, rozprowadza) tę wiadomość lub podejmuje podobne działania, > narusza prawo i może podlegać karze. > > mBank S.A. z siedzibą w Warszawie, ul. Prosta 18, 00-850 Warszawa, > www.mBank.pl, e-mail: [email protected]. Sąd Rejonowy dla m. st. Warszawy > XII Wydział Gospodarczy Krajowego Rejestru Sądowego, KRS 0000025237, NIP: > 526-021-50-88. Kapitał zakładowy (opłacony w całości) według stanu na > 01.01.2020 r. wynosi 169.401.468 złotych. > > Jesteśmy administratorem twoich danych osobowych, które podałeś w związku > z prowadzoną z nami korespondencją. Przetwarzamy te dane dla celów, które > wynikają z przedmiotu korespondencji, w tym związanych z prowadzoną > działalnością bankową. > Więcej informacji o tym jak chroniony i przetwarzamy dane osobowe > znajdziesz w Pakietach RODO (w wersji polskiej i angielskiej), które są na > www.mbank.pl/rodo > > > If you are not the addressee of this message: > > - let us know by replying to this e-mail (thank you!), > - delete this message permanently (including all the copies which you have > printed out or saved). > This message may contain legally protected information, which may be used > exclusively by the addressee.Please be reminded that anyone who > disseminates (copies, distributes) this message or takes any similar > action, violates the law and may be penalised. > > mBank S.A. with its registered office in Warsaw, ul. Prosta 18, 00-850 > Warszawa,www.mBank.pl, e-mail: [email protected]. District Court for the > Capital City of Warsaw, 12th Commercial Division of the National Court > Register, KRS 0000025237, NIP: 526-021-50-88. Fully paid-up share capital > amounting to PLN 169.401.468 as at 1 January 2020. > > We are the controller of your personal data, which you provided in > connection with correspondence with us. We process your data for purposes > resulting from the subject of correspondence, including those related to > the banking services. > More information on how we protect and process personal data can be found > in the GDPR Packages (in English and Polish), which are on > www.mbank.pl/rodo. > > ---------------------------------------------------------------------- > For IBM-MAIN subscribe / signoff / archive access instructions, > send email to [email protected] with the message: INFO IBM-MAIN > ---------------------------------------------------------------------- For IBM-MAIN subscribe / signoff / archive access instructions, send email to [email protected] with the message: INFO IBM-MAIN
