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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
  • 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