Which term is used to define costs related specifically to the maintenance of a physical office space?

Operational expenses are costs that a business incurs during its normal business operations, including the maintenance of a physical office space. These expenses cover items such as rent, utilities, and office supplies, all of which are necessary for the day-to-day functioning of the business. Since maintaining a physical office is essential for the conduct of operations, the costs associated with it fall under operational expenses, making this the appropriate choice.

The other options do not specifically capture the nature of costs incurred for maintaining office space. Fixed costs refer to expenses that do not change with the level of production or sales within a certain range, such as salaries or insurance, and while some operational expenses can also be fixed, the term does not exclusively pertain to maintaining office space. Administrative expenses could include costs related to management and administrative functions, which may extend beyond just physical office maintenance. Indirect costs are expenses that are not directly attributable to a specific product or service, such as overhead costs, but they often encompass a broader range of costs than just those associated with maintaining an office. Thus, operational expenses is the most accurate descriptor for these costs.