A Hotel Is Preparing a Cost Schedule for a Client

A hotel is preparing a cost schedule for a client who is planning to hold a conference in the hotel's main ballroom. Which of the following is not a direct cost in connection with the hotel hosting the conference.

A) Food provided to delegates.
B) Casual employee engaged to act as delegate receptionist during the conference.
C) Depreciation of chairs and tables to be used in the ballroom.
D) Main conference venue set up costs (arranging seating, hanging sponsor banners, etc.) .
E) Flower arrangements provided for the conference gala dinner.