Which of the following is not an expense account?

Wages payable is a liability account rather than an expense account. It represents the amount of wages that an organization owes to its employees for work performed but not yet paid at the end of a reporting period. This distinction is important because expenses reflect costs that have been incurred during a given period, while liabilities like wages payable indicate future obligations for costs that will need to be settled, thus categorizing them differently in financial statements.

In contrast, employer paid benefit costs, maintenance for computers, and office supply costs are all considered expense accounts. They represent costs incurred by the company that are directly related to its operations and can impact the overall financial performance during the accounting period. Employer paid benefit costs refer to the expenses associated with employee benefits, maintenance for computers covers costs to keep technology functional, and office supply costs encompass everyday materials necessary for the business. Each of these contributes to the day-to-day operations of a company and is recorded as an expense when incurred.