What reflects the ongoing cost of maintaining a commercial property?

The ongoing cost of maintaining a commercial property primarily includes expenses related to its operation and management. Shop rent and electricity are recurring expenditures that directly relate to the use of the commercial property. Rent is a fixed cost that a business must pay to occupy the space, while electricity is a variable cost associated with the utility required for functioning within the property. Both of these expenses are necessary for the day-to-day operations of a business and reflect the ongoing financial responsibilities associated with maintaining a commercial space.

In contrast, other options involve costs that do not directly correspond to the ongoing maintenance of the property itself. Delivery van repairs pertain to transportation-related expenses, accountant fees are associated with financial services rather than property maintenance, and donations are voluntary contributions that do not reflect property costs. Thus, the choice of shop rent and electricity accurately captures the essence of ongoing costs tied to maintaining a commercial property.