Final answer:
Accounts receivable is not obtained from an individual operating budget, while selling and administrative expenses, cost of goods sold, and sales are typically included.
Step-by-step explanation:
The item that is not obtained from an individual operating budget is b. Accounts receivable. Accounts receivable refers to the money owed to a business by its customers for goods or services already provided. It is recorded on the balance sheet and represents a company's unpaid invoices.
The other three options are all expenses or revenue items that are typically included in an individual operating budget. Selling and administrative expenses represent the costs associated with running and managing a business, such as advertising, salaries, and office supplies. Cost of goods sold refers to the direct costs incurred in producing the goods or services that a business sells. Sales represent the revenue generated from the sale of goods or services.