Comprehensive and Detailed Explanation:Non-operating expensesare costsnot directly relatedto the core operations of a business.
Option A (Insurance) is an operating expensebecause it is necessary to protect business assets.
Option C (Legal fees) is an operating expenseif related to business operations.
Option D (Utilities) is an operating expensebecause they are required to keep business operations running.
Option B (Interest paid on income taxes) is a non-operating expensebecause it isnot part of daily business operationsbut rathera financial or tax-related cost.
[Reference:, GAAP Accounting Principles – Classification of Expenses, Payroll.org – Payroll-Related Business Expenses, , ]
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