OPEX includes all the costs related to running the business that aren’t directly tied to product production. For a tech company, these typically include: 1. **Sales and Marketing Expenses** – Advertising, lead generation, sales team salaries, and any promotional materials. 2. **Research and Development (R&D)** – Expenses for product development, innovation, and engineering work not tied to current product delivery (new features, updates). 3. **General and Administrative (G&A) Costs** – Salaries for roles in finance, HR, legal, and administrative staff, as well as office rent, utilities, and insurance. 4. **Management Salaries** – C-level executives and other management not directly involved in production. 5. **Legal and Professional Services** – Fees for lawyers, accountants, or consultants. 6. **Office and Equipment Costs** – Non-production-related equipment, software subscriptions for internal use (e.g., Slack, email software, productivity tools). 7. **IT Support and Maintenance** – Internal IT costs for maintaining non-production-related tech infrastructure.