This document is a project/FinOps planning view, not formal accounting advice.
The hosted-service model is primarily operating expenditure because the platform is expected to incur recurring costs for cloud operation and supporting services.
| Cost area | Typical project treatment |
|---|---|
| Azure application runtime | OPEX |
| Managed PostgreSQL | OPEX |
| Storage/backups | OPEX |
| Monitoring/logging | OPEX |
| Domain/DNS | OPEX |
| Transaction/payment fees | Variable OPEX |
| Notification provider usage | OPEX / usage-based |
| Maintenance/support | OPEX |
| Development tools/subscriptions | OPEX unless a specific accounting policy says otherwise |
Initial analysis, design and implementation are a one-time project investment from a planning perspective. Whether any development expenditure is capitalized for accounting purposes depends on the legal/entity/accounting context and is intentionally not decided here.