The operating costs of IT are:
- Materials and equipment below 40,000 rubles without VAT
- licenses, subscriptions for updates, support, etc.
- All services. On service, maintenance, consultation, training, rent and so forth.
Increased OPEX Costs - Increases Operating Costs, Increases Product Costs
Advantageous FOR:
- An increase in cost will lead to a decrease in profitability.
- Reduce the value of dividends
- Income tax reduction (20%) due to profit reduction
For small and subsidiaries with potentially low capitalization, a reduction in income tax becomes a significant factor. Maximum reduction of payments, priority for survival.
Increase in OPEX
- Translation of Perpetual Licenses into Services
- Inclusion of equipment and material costs in services
- In general, the maximum transition to receiving services for all
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