Costs include expenses for items such as supplies, equipment rental, and software leases.

The correct answer would be, Operational Costs or Operational Expenses.

Explanation:

Operational expenses or Operational Costs are the cost that are on going. These are not fixed costs. These are the costs which a company considers as the cost of operating the business. The costs which incurs while operating the business for example, Supplies, equipment rental, software leases, accounting expenditures, depreciation of fixed assets, property taxes, legal fee, Insurance costs, etc, are categorized under the Operating Expenses.

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