Which of the following is NOT covered by Business Overhead Expense insurance?

Business Overhead Expense insurance is specifically designed to cover the essential ongoing costs that a business incurs while the owner is disabled and unable to work. This type of insurance helps ensure that the business can continue to operate during the owner's recovery period by covering necessary expenses.

The correct answer identifies the owner's income during disability as not covered by this type of insurance. This is because Business Overhead Expense insurance is intended to address operational expenses rather than compensate the owner personally for lost income. The owner's income would typically be considered personal disability income, which is covered under other types of insurance, such as personal disability income insurance or wage replacement policies.

In contrast, the other options represent the kinds of expenses that Business Overhead Expense insurance is designed to cover. Rent, utilities, office supplies, and employee salaries are all ongoing operational costs that need to be maintained regardless of the owner's ability to work. Covering these expenses allows the business to sustain itself during the owner's period of incapacity, ultimately aiding in its recovery and continued operation.