Which of the following is considered a personal service expense?

A personal service expense refers to costs incurred for services rendered by individuals rather than the purchase of goods or utilities. In this context, honoraria are payments made to individuals for their services, usually for specific tasks or roles they fulfill, such as a guest speaker or consultant. These payments are directly linked to the personal services provided by individuals, aligning with the definition of personal service expenses.

The other options represent different categories of expenditures. Office supplies are tangible items purchased for use in an office setting and are not categorized as personal services. Transportation expenses may cover costs related to travel, such as fuel or fares, which again involve goods or services but do not fall under personal service expenses. Electricity costs relate to utilities needed to operate a space and do not involve remuneration for personal services.