What expense category includes costs associated with maintaining vehicles used for business?

The category that includes costs associated with maintaining vehicles used for business is delivery van repairs. This expense is directly connected to the operation of a delivery vehicle, which is typically used for transporting goods or services. Maintenance and repair costs are essential for ensuring that the vehicle remains operational and can perform its intended function efficiently.

These expenses can include things like oil changes, tire replacements, and mechanical repairs, which are all necessary to keep the delivery operations running smoothly. These costs fall under operating expenses that support the day-to-day functioning of the business. In contrast, the other options refer to different types of expenses that do not directly relate to vehicle maintenance. Shop rent/electricity pertains to the costs of physical premises, donations refer to charitable contributions, and doubtful debts rates deal with the estimation of future bad debts, none of which connect to vehicle upkeep.