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
- 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
Business / Business Administration / Financial Management / Financial Accounting