Which of these is NOT a factor in the rental cost report?

The rental cost report typically focuses on the costs directly associated with the operation and maintenance of the rental vehicles. Depreciation is a key factor, as it represents the reduction in value of the vehicles over time, affecting overall costs. Maintenance is also included since it pertains to the upkeep and repair of the vehicles to ensure they are safe and usable for rental. Taxes and licensing are relevant as they represent necessary legal and operational costs of renting vehicles.

On the other hand, vehicle sales relate to the process of selling vehicles rather than the costs incurred while renting them out. The dynamics of vehicle sales do not directly contribute to the cost of maintaining a rental fleet or determining rental prices, making it an unrelated factor in the context of a rental cost report. This distinction illustrates why vehicle sales is not considered in the report, positioning it as the correct answer.