Question at position 7 Which of the following is not a variable expense?Management feeUtilitiesJanitorial expensesReal Estate taxes

Question

Question at position 7 Which of the following is not a variable expense?Management feeUtilitiesJanitorial expensesReal Estate taxes

BlackTom AI · Accepted Answer

Real estate taxes are generally recorded as a fixed expense because they do not change directly with short‑term levels of occupancy or usage.

1. Relevant knowledge points and concepts
- Variable expense: cost that varies directly with activity level (e.g., occupancy, utility usage, production volume).
- Fixed expense: cost that remains largely unchanged in the short term regardless of activity (e.g., taxes, insurance, many lease payments).
- In property management, items like management fees (often a percentage of collected rent), utilities (depend on consumption), and janitorial (scale with tenant turnover and usage) are treated as variable or semi‑variable.

2. Step‑by‑step reasoning
- Examine each option and ask: does this cost change with activity (occupancy, square footage used, services rendered)?
- Management fee: commonly contracted as a percentage of collected rents or effective gross income, so it moves with revenue — variable.
- Utilities: electric, water, gas depend on consumption and number of occupants — variable.
- Janitorial expenses: staffing/hours and cleaning supplies change with tenant turnover and building usage — variable.
- Real estate taxes: levied by municipalities based on assessed value and tax rates, payable on a schedule regardless of short‑term occupancy — fixed (not driven by immediate activity).

3. Calculations
- No arithmetic is required here; classification relies on the cost behavior definitions above.

4. Why the correct answer is correct
- Real estate taxes are assessed by local authorities and are not directly proportional to short‑term changes in building usage or revenue; therefore they are not a variable expense.

5. Why the other options are incorrect
- Management fee: typically percentage‑based or performance‑linked → variable.
- Utilities: consumption‑driven → variable.
- Janitorial: varies with cleaning frequency and building usage → variable.

6. Conclusion
- The correct answer is Real Estate taxes, which matches the provided answer.

Question at position 7 Which of the following is not a variable expense?Management feeUtilitiesJanitorial expensesReal Estate taxes单项选择题

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