A company is planning to move it is Big Data Solution related on-premises resources to Azure. They have to provide a business justification for moving to Azure. They have to classify expenses as part of the business justification. Which category would the following expense come under? 
“New On-premises performance cluster to host a Big Data solution.”

Answer options:

A.Primary Expenditure
B.Capital Expenditure
C.Secondary Expenditure
D.Operating Expenditure

Answer – B 
This expense comes under the capital expense category. 
The Microsoft documentation gives examples of capital expenses. 

Since this is clearly mentioned in the documentation, all other options are incorrect. 
For more information on financial models, please visit the below URL- 

https://docs.microsoft.com/en-us/azure/architecture/cloud-adoption/business-strategy/financial-models