Ownership Cost
The total cost to own a wireless network over its useful life is generally broken down into capital expenditure and operating expenditure.
CAPITAL EXPENDITURE
Capital expenditure includes the cost to buy equipment and software, which is usually a one-time charge. Capital expenditures may also encompass one-time engineering charges for items like a site survey, building preparation, installation, initial configuration, and other related activities.
OPERATING EXPENDITURE
Operating expenditure includes monitoring, control, administration, troubleshooting, support, maintenance, and repairs.
UPGRADES
Upgrades can be considered a new capital expense, but it needs to be recognized that certain operating expenses might rise or fall depending on the upgrade project.
The next step in the Strategic Plan process is Professional Development.
Source:
http://searchmobilecomputing.techtarget.com/tip/Understand-TCO-to-maximize-your-mobile-budget