Which of the following is classified as a Personal Service?

Salaries and wages are classified as personal services because they represent the direct compensation paid to employees for their labor and services rendered to an organization or entity. This classification reflects costs associated with human resources, focusing on the workforce’s contributions to achieving the goals of the organization.

In contrast, the other options pertain to different categories of governmental or organizational expenses. Supplies and materials refer to consumables necessary for operations, office equipment denotes physical assets required for administrative tasks, and utilities encompass essential services such as electricity, water, and heating. Each of these categories does not involve direct remuneration for personal services rendered, thereby differentiating them from salaries and wages.