Final answer:
Azure Reserved VM instances are not an example of OpEx; they are an example of CapEx because they represent a long-term investment in cloud services, contrasting with the ongoing, flexible costs associated with OpEx.
Step-by-step explanation:
The statement "Azure Reserved VM instances are an example of OpEx" is false. Azure Reserved VM Instances are actually an example of Capital Expenditure (CapEx). CapEx refers to the upfront costs that businesses invest in physical assets, and in this case, it involves a long-term commitment to using Azure VM instances.
Operating Expenditure (OpEx), on the other hand, is oriented towards expenses that a business incurs due to its day-to-day operations which are more flexible and considered as ongoing costs. Examples of OpEx would include monthly or pay-as-you-go costs for cloud services.