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In planning your operating budget for the next fiscal year, what should NOT be included?
Correct Answer: D
Operating budgets focus onrecurring costs related to facility maintenance and operation. Theallowance for an overhaul of motorsis acapital expense, not an operating expense. * Why the other options are correct to include in an operating budget: * (A) Quarterly belt and filter changesare part of routine maintenance. * (B) Preventive maintenance during shutdownensures ongoing operational efficiency. * (C) Electrical utility costsare an essential operational expense. Capital expenditures, such asoverhauls or major system replacements, belong in acapital improvement budget.