Which type of budget can be divided into categories like personal services and other expenses?

A line-item budget is the correct choice because it organizes financial information by categories such as personal services, supplies, equipment, and other expenses. This format allows for detailed tracking of how funds are allocated and spent within each category, facilitating precise financial management and planning.

In a line-item budget, each expense category is itemized, providing clarity on where money is being directed. This structure is particularly beneficial for organizations like fire departments, which often have distinct areas of expenditure that require careful monitoring and accountability.

Other types of budgets, while useful in their own right, do not typically break down expenses in the same way. For instance, an operational budget focuses on the ongoing costs associated with running an organization, but it may not always categorize expenses as distinctly as line-item budgeting does. A capital budget deals specifically with long-term investments in infrastructure or large-scale projects, and a zero-based budget involves justifying all expenses from scratch in each budget cycle, rather than providing a detailed categorization of line items. Thus, the line-item budget stands out as the most suitable option for dividing expenditures into clear categories like personal services and others.