CapEx vs OpEx classification methodology
Sigmodx records capex, opex, reclassify, and escalate decisions on expenditures without storing vendor master data or full GL detail. Auditors verify period attestations using SIGMODX-CAPEX-[ORG]-[HASH] strings at /verify.
Input hashing
Hash expenditure reference, vendor reference, amount, category, useful life estimate, and policy version. Your ERP and procurement data stays in your environment.
Policy versioning
Each org maintains versioned records in capex_policy_versions. When policy changes, a new version is inserted. Old versions are never modified. Every classification decision records the policy_version in effect at decision time. Attestations include policy_version_in_effect for the attested period.
Expenditure categories
| Category | Typical use |
|---|---|
software | Internal-use software, SaaS implementation costs |
hardware | Physical equipment and devices |
infrastructure | Data center, network, facilities |
maintenance | Routine maintenance (typically OpEx) |
improvement | Betterments that extend useful life |
repair | Repairs that restore rather than improve |
lease | Lease arrangements under ASC 842 / IFRS 16 |
r_and_d | Research and development expenditures |
Materiality
Decisions flagged is_material=true automatically set requires_human_approval. Amounts above the capitalization threshold classified as OpEx are flagged for potential misclassification review. Material accuracy rate is computed separately and weighted heavily in state assignment.
Reclassification tracking
Reclassify decisions require prior_classification and optional prior_period. These create an immutable audit trail of classification changes, distinct from the original decision record.
Reliability signals
- Reviewer agreement rate: human agreed with classification
- Reclassification rate: agent correcting prior classifications
- Escalation rate: decisions requiring senior accounting review
- Material accuracy rate: accuracy on material items only
- Policy compliance rate: decisions matching threshold rules
BLOCK when reviewer agreement below 85% (min 10 reviews) or material accuracy below 90% (min 5 material decisions). LIMIT at 92% agreement, 95% material accuracy, 95% policy compliance, or reclassification rate above 10%.
Accounting standards
Decisions may reference ASC 350 (intangibles), ASC 360 (PP&E), or IFRS 16. Sigmodx records which standard the agent cited; it does not adjudicate accounting treatment.
Attestation format
Period attestations include summary counts (capex, opex, reclassified, escalated, material), total CapEx and OpEx values, category breakdown, agent summaries, and sorted decision hashes. Methodology version: sigmodx-capex-v1.