Which of the following costs is not typically associated with occupancy costs?

The correct response indicates that equipment purchases are not typically considered occupancy costs. Occupancy costs generally refer to expenses directly associated with renting or maintaining physical space. This includes costs such as commercial rent, which is the payment made for leasing an office or building, and amortization of leasehold improvements, which involves spreading the cost of alterations made to a rented space over the term of the lease. Occupancy taxes, which may be imposed by local governments on the leased space, are also part of occupancy costs.

In contrast, equipment purchases are categorized separately from occupancy costs. These purchases relate to the acquisition of tangible assets necessary for operations, such as computers, furniture, or machinery. Unlike occupancy costs, which are recurrent expenses tied to the physical premises, equipment purchases represent capital expenditures aimed at long-term asset investment. This distinction is crucial for accurate financial management and budgeting within legal organizations.