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Also called Indirect Expenses.
SG&A typically include:
- Administration
- Marketing (Advertising
- 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
- 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
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