Which of the following is NOT considered a part of maintenance expenses for a rental fleet?

Sales commissions are not considered a part of maintenance expenses for a rental fleet because maintenance expenses typically encompass costs directly related to keeping the vehicles operational and safe. This includes routine services such as oil changes and brake repairs, which are necessary for the vehicles’ performance and longevity. Fuel costs may be a necessary expense for operating the fleet but are usually categorized differently as operational or variable costs rather than maintenance costs. Sales commissions, however, pertain to the compensation given to employees for generating sales and do not have a direct relationship with the upkeep of the vehicles themselves; thus, they fall outside the maintenance expenses category.