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Any expenses which can not be traced and linked directly to a unit of product sold.

Also called Indirect Expenses.

SG&A typically include:

• Administration expenses
• Marketing expenses
• Training expenses
• Accounting expenses
• Legal expenses
• Office expenses
• Communication expenses
• Travel expenses (not directly related to shipping the Goods or procuring the Services)
• Property expenses
• Materials used in manufacturing and procurement of the Product
• Labour used in manufacturing and procurement of the Product, including labour taxes
• Liabilities related to manufacturing and procurement of the Product, such as royalty 
• Advertising of the Product
• Accounting expenses
• Attorney fees and legal fees
• Insurance
• Office expenses
• Supplies
• Utilities, such as telephone
• Travel and vehicle expenses
• License fees
  • Maintenance and repairs, such as snow removal, trash removal, janitorial service, pest control, and lawn care
  • Property management, including a resident manager
  • Property taxes
• HSE expenses
• License fees

See also

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Business / Business Administration / Financial Management / Financial Accounting