CapEx or ??? for SaaS Customizations?

We have entered into a partnership with a company offering a Software-as-a-Service to us.  We can request that they customize the software for us.  If it is something that is exclusive to our needs, we pay $300/hr for the development.  However, if it is something that we don't care if they reuse for their other clients, then we pay $150/hr for the development.  At the $300/hr rate, we technically own the code.  While we can't really do anything with it, we do own the code itself.  I believe that would be CapEx since the code is an asset that benefits us, regardless of the fact that it is not portable.

However, I do not know about the money spent at the $150/hr rate.  It does in fact benefit us, but we do not own anything so there is no asset there.

In a similar question.  If we have 50 users using Microsoft's SaaS Office 365 at $20/mo each, where would that fall? Per user it is $240/yr, but for everyone it's $12,000.  So would that be CapEx, or OpEx ?

Thank you very much!