Which of the following is not an operating cost ?

Maintenance cost
Fuel cost
Salaries of high officials
Salaries of operating staff

The correct answer is C. Salaries of high officials.

Operating costs are the costs that a company incurs in order to operate its business on a day-to-day basis. They include costs such as rent, utilities, salaries, and marketing. Salaries of high officials are not considered operating costs because they are not directly related to the day-to-day operations of the business.

A. Maintenance cost is an operating cost because it is necessary to maintain the company’s assets in good condition.
B. Fuel cost is an operating cost because it is necessary to power the company’s vehicles and equipment.
D. Salaries of operating staff are an operating cost because they are necessary to pay the employees who work in the company’s operations.