Which of the following best defines fixed costs in hotel operations?

The definition of fixed costs in hotel operations refers to expenses that remain constant regardless of the level of occupancy. These costs include items such as salaries for permanent staff, rent or mortgage payments, property taxes, and insurance. Fixed costs do not fluctuate with the number of guests staying in the hotel, making them predictable and stable over time. This characteristic is essential for budgeting and financial forecasting within the hotel industry, as it allows for a clear understanding of the minimum expenses that must be covered even during low occupancy periods.

In contrast, other options describe characteristics of different cost structures. Costs that rise with occupancy are classified as variable costs, as they increase in relation to the number of guests. Customer service costs can include both fixed and variable components, depending on the context. Variable expenses like cleaning materials are also not fixed costs, as they change based on the level of occupancy and the number of rooms that need servicing. Thus, recognizing fixed costs helps hotel managers effectively analyze their financial performance and operational strategies.