Every posting cites its governing paragraph. A position and a citation, not accounting advice.
TokenCapEx

Spend instruments

Start here with the instrument you signed. Each instrument routes to a default posting and cites the paragraph that governs it. Commitments book as prepaid, consumption hits the P&L, and builds can capitalize inside the development window.

Commitments

Signed rights to future capacity. Prepaid at inception, unwound as consumed.

Consumption

Capacity used in the period. Expensed, or cost of revenue for a paid product.

Builds

Compute and engineering directed at owned software. Capitalizable in the development window.