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I have a free tier aws account, in Billing preferences. I see in the second option that once enabled cannot be disabled, Why? also there is a new budget. what's the difference to alerts?

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You can't disable that checkbox (which is strange), but that box simply enables the billing alert facility, it doesn't add any billing alerts. Billing alerts are created by you in CloudWatch, if you don't add any you won't get alerts. You can easily delete the billing alerts you created.

Disable AWS Billing Alerts

If you want to understand billing alerts and budgets you should read the AWS documentation, it's excellent.

Tim
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