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Quick Answer. CAPEX is a capital expenditure, while OPEX is an operational expenditure. A capital expenditure is one that is used to create something that will benefit the company in the future, otherwise known as an asset. Operational expenditures are expenses that are required for the day-to-day operations of the company, such as salaries, utilities and insurance.
In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost or value of an asset adjusted for tax purposes). CAPEX is commonly found on the cash flow statement under Investment in Plant, Property, and Equipment or something similar in the Investing subsection.