Advertising in the yellow pages of the local telephone book is a fixed expense because it is the same regardless of how many guests the motel has.
Postage for reservation confirmations is a variable expense. It is the same amount for each confirmation mailed.
A semi-variable cost has both a fixed component and a variable component. There is a basic fixed amount that must be paid regardless of activity, even if there is no activity. And added to that fixed amount is an amount which varies with activity. Electricity for a motel is a good example of a semi-variable operating cost. Some basic amount of electricity is required to maintain the facilities, even if the motel has no guests. Each guest uses some amount of electricity, so the amount of electricity used will increase above the basic level by a certain amount for each additional guest. So electricity is a semi-variable expense, because it has both a fixed and a variable component.
The security guard's salary is a fixed expense. It is the same regardless of how many guests the motel has.
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