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
- Marketing (Advertising of the Product
- Training
- 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
See also
Business / Business Administration / Financial Management / Financial Accounting