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Unlike capital expenditures, operating expenses are fully deducted on the income statement in the period they’re incurred. With CAPEX and the cash runway of a company, we tend to look at them in two ways. We look at it on an accrual accounting basis, in which depreciation/amortization is included and the big capital expenditure is not. Then we also look at it as the pure cash flow burn rate, in which the big capital expenditure is included. When the cash leaves the bank account, the cash flow statement is going to be your friend.