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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:

• 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

See also

Business / Business Administration / Financial Management / Financial Accounting