A: Capital expenditures (CAPEX) and operating expenses (OPEX) represent two basic categories of business expenses. They differ in the nature of the expenses and in their respective treatments for tax purposes. Capital expenditures are the funds that a business uses to purchase major physical goods or services to expand the company's abilities to generate profits.
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Cleveland Metropolitan School District (formerly the Cleveland Municipal School District) is a school district that serves almost all of the city of Cleveland in Cuyahoga County, Ohio, United States. CMSD is the only district in Ohio that is under direct control of the mayor, who appoints a school board. The Cleveland district is the second largest PreK-12 district in the state, with a 2015-2016 enrollment of about 38,700 students.