The item that would NOT be considered a line budget item for transportation is Insurance.
Here's why:
1. Car rental, gas, and miles driven are all directly related to the operation and maintenance of vehicles used for transportation. These expenses are typically included in transportation budgets as they directly impact the cost of moving people or goods from one place to another.
2. Insurance, on the other hand, is a cost associated with mitigating risks such as accidents, theft, or damages. While insurance is essential for vehicles, it is not considered a direct operational cost in the same way as car rental, gas, and miles driven. It serves as a protective measure rather than a direct expenditure for the transportation process.
Therefore, when considering line budget items for transportation, Insurance would be the item that does NOT fit directly into the operational expenses related to moving vehicles from one location to another.
