Which of the following is NOT a category under which budget resources can fall?

In the context of budget resources, categories typically include tangible and intangible assets necessary for operations and functions. Facilities, equipment, and personnel are all essential elements that organizations invest in to ensure smooth operations and effective service delivery.

Facilities refer to the physical buildings and infrastructure required for conducting business, while equipment encompasses the tools and machinery needed to produce goods or deliver services. Personnel involves the staff and human resources necessary for carrying out organizational activities and achieving goals.

Marketing, while an important function within organizations, does not directly represent a category of budget resources in the same way that facilities, equipment, and personnel do. Marketing is more about strategies and activities aimed at promoting and selling products or services, often funded through the resources allocated under other categories. Thus, marketing is the option that does not fit into the primary categories of budget resources, making it the correct answer.