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In financial reporting, which option is correct regarding the difference between CapEx and OpEx?
①CapEx is a deferred asset; OpEx is an immediate expense.
②CapEx is an annual contract, OpEx is a monthly contract.
③CapEx is capitalized, whereas OpEx is expensed immediately.
④CapEx is an expense, OpEx is an asset.
⑤CapEx are variable costs; OpEx are fixed costs.