Final answer:
Minimum rental payments are not includable in executory costs; only taxes, insurance, and maintenance are considered executory costs related to lease agreements.
Step-by-step explanation:
Executory costs in the context of a lease agreement refer to expenses that are directly associated with operating a leased asset, such as taxes, insurance, and maintenance. When addressing the question "Which of the following are not includable in executory costs?" the answer is that minimum rental payments are not considered executory costs. These payments are a separate element of a lease payment and are not associated with the day-to-day operation of the leased asset. On the other hand, other expenses like taxes, insurance, and maintenance are executory costs as they pertain to the ongoing operations and upkeep of the leased property.