Using Story Points to calculate CapEx (Capital Expenditure) and OpEx (Operational Expenditure) in finance involves a combination of project management estimation and financial classification of work efforts. Story Points themselves are abstract units of effort and don’t map directly to dollars, so you'll need to translate them into time and cost first, and then assign them as either CapEx or OpEx based on Generally Accepted Accounting Principles (GAAP). Usually, CapEx/OpEx applies only to full-time Software Engineers (SWEs) and Quality Assurance Engineers (QAEs). It doesn’t apply to independent contractors or vendor teams. As such, only Story Points completed by full-time SWEs/QAEs should be used in your calculations. Moreover, only “New Development” and "Enhancement" work should be included in CapEx, while all remaining work should be included in OpEx. How to Classify Work as either CapEx or OpEx We use the following rough guideline to classify stories into CapEx or Op...