Which of the following would not be considered a reserve expense?

Reserve expenses are typically associated with major repairs or replacements that are not part of the routine maintenance of a property. They involve substantial costs and are usually planned for in advance through a reserve fund.

Replacing air filters falls under routine maintenance tasks rather than a reserve expense. This activity is necessary for the ongoing upkeep of systems such as HVAC, and it does not represent a major repair or replacement of an asset. In contrast, replacing a roof, re-plastering a pool, and replacing the gate monitor involve significant costs and are not routine maintenance but rather larger, more infrequent expenditures that contribute to the overall management and reserve planning of a community. Hence, these activities qualify as reserve expenses, while replacing air filters does not.