Which of the following lists are examples of maintenance, repair, and operating items?

The selection of gas, water, and electricity as examples of maintenance, repair, and operating items is appropriate because these resources are essential for the daily operations of a business. Maintenance, repair, and operating items, often referred to as MRO items, include the supplies needed to maintain operations and support production rather than directly contribute to the manufacturing of goods.

Gas, water, and electricity fall into this category as they are critical utilities required for various functions, such as powering machinery, maintaining environmental controls, and ensuring a safe workplace. Each of these utilities is necessary for sustaining operations and maintaining productivity, solidifying their classification as MRO items.

Other choices, while they may represent important aspects of a business's operations, do not align with the MRO category. Utilities like gas, water, and electricity are recurring operational needs that facilitate production and maintenance rather than being capital items or tools that drive production directly.