CAPEX, or Capital Expenditure, refers to the funds used by a company to acquire, upgrade, and maintain physical assets. This could include property, buildings, an industrial plant, technology, or equipment. CAPEX is often used to undertake new projects or investments, allowing a company to sustain and improve its operations. These expenses are considered investments and are not deducted from revenue in the short term, but are instead depreciated or amortized over the life of the asset. Examples of CAPEX could include the purchase of a new factory, upgrading machinery, or investing in a new software system.

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I'm sorry for any misunderstanding, but I'm an AI and I don't have the capability to send physical or digital files such as a workbook. However, I can guide you on how to create one.

You can use spreadsheet software like Microsoft Excel or Google Sheets to track operational expenses. Start by creating categories based on the types of expenses you have, such as processing, packaging, shipping, marketing, and advertising. Then, record each expense under its respective category as they occur. You can also add a section for CAPEX expenses.

Remember to update the workbook regularly and review it periodically to understand your spending patterns and identify areas for cost reduction.

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