Which of the following is considered a personal service expense?

A personal service expense refers to costs incurred for services provided by individuals, typically reflecting compensation for work performed. Honoraria fall into this category as it represents payments made to individuals in recognition of their contribution or service, often on a voluntary basis. These payments acknowledge the expertise or effort provided, thereby classifying them as personal service expenses.

In contrast, office supplies, transportation expenses, and electricity costs pertain to operational expenses necessary for the functioning of an organization but do not directly compensate an individual for their work or service. Office supplies cover materials used for administrative tasks, transportation expenses involve costs related to travel and logistics, and electricity costs refer to utilities used for powering organizational facilities. Each of these other categories represents expenditures necessary for the operations of the organization rather than personal service payments to individuals.