Senior Professional in Human Resources (SPHR) Certification Practice Exam 2025 - Free SPHR Practice Questions and Study Guide

The option indicating that all choices represent business operating expenses accurately reflects the various types of costs incurred by a business during its regular functioning. Operating expenses are ongoing costs that a company needs to run its operations, excluding capital expenditures.

Salaries are a significant operating expense as they represent the remuneration paid to employees for their labor, which is essential for maintaining daily operations and delivering services or products. Rent is another critical operating expense, representing the cost of leasing physical space necessary for business activities. Software licenses also qualify as operating expenses since they involve payments for the use of software tools that facilitate business processes and operations.

Every listed item directly contributes to the functioning of the business and is considered an essential element of operational costs, hence justifying the conclusion that all of the options qualify as business operating expenses.