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Which of the following are transactions not included in the Operating Expenses component of the Income Statement?1 pointMaintenance and Repair costsTransportation costsIncome TaxesRental costs of equipment and property

Question

Which of the following are transactions not included in the Operating Expenses component of the Income Statement?1 pointMaintenance and Repair costsTransportation costsIncome TaxesRental costs of equipment and property

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Solution

The transaction not included in the Operating Expenses component of the Income Statement from the options provided is Income Taxes. Here's why:

  1. Maintenance and Repair costs: These are considered operating expenses because they are necessary for the day-to-day operations of the business. They are costs incurred to keep the business running smoothly.

  2. Transportation costs: These are also considered operating expenses. They are costs incurred in the process of delivering goods or services to customers.

  3. Income Taxes: These are not considered operating expenses. Income taxes are a separate item on the income statement, typically listed after operating income and before net income. They are not directly tied to the operations of the business, but rather are a result of the business's profitability.

  4. Rental costs of equipment and property: These are considered operating expenses. They are costs incurred in the process of running the business, such as renting office space or equipment.

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