USA CapEx or OpEx?

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Can the cost of creating step-by-step tutorials for training a user on a software/application be capitalized? The tutorials are embedded within the software being developed, but will be hosted by a third party vendor.

The integration with the vendor will be OpEx but can the creation of the content be capitalized? The content is reusable with another vendor, is company owned, and includes company specific knowledge.

By my understanding, the content is an asset to the company and has a useful life equal to the software being developed.

Thank you in advance for any insight.
 

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