Which of the following is an expense related to business communication devices?

Telephone expenses are directly related to business communication devices as they encompass the costs associated with using telephones for business purposes. This includes the monthly service charges, call costs, and any additional fees that might be incurred from using landlines or mobile phones. In the context of accounting, expenses are recorded to reflect the costs incurred by a business in the operation of its activities, and telephone expenses clearly fall into this category as they are necessary for conducting business communication.

In comparison, insurance refers to the protection of company assets and does not specifically pertain to communication; postage involves costs related to mailing items rather than electronic communication; while rates usually refer to property-related expenses, such as local taxes, which are not directly linked to communication devices. Therefore, telephone expenses are the most appropriate choice as an expense explicitly associated with business communication devices.