Which type of emergency expenditures are generally not reimbursable?

The correct choice highlights a category of expenditures that do not qualify for reimbursement due to their nature and purpose. Personal items for comfort, such as entertainment, non-essential food, or other personal luxuries, are not considered necessary for the safety or operational effectiveness of personnel engaged in incident response. These types of expenses fall outside the scope of reimbursable costs because they do not contribute directly to the operational needs of the incident.

In contrast, emergency supplies that are essential for health and safety, travel expenses for personnel attending incidents, and fuel costs for machinery all serve direct operational purposes and are crucial for effectively managing incidents. They ensure that personnel have the necessary resources to perform their duties safely and efficiently.