Crash Course in Accounting and Financial Statement Analysis, Second Edition

Selling, General and Administrative

Selling, general and administrative expenses (SG&A or G&A) represent the operating expenses not directly associated with the production or procurement of the product or service that the company sells to generate revenue.

Examples of SG&A Payroll Wages Commissions Meal and travel expenses Stationary, advertising, and marketing expenses

8. SG&A

Exercise Q1: Which of the following constitute SG&A? Salaries of custodians at a tech company Office supplies Cost of computers used by staff at a consulting company Cost of maintenance of a factory machine Cost of business trip to Asia

8. SG&A

Solution Q1: Which of the following constitute SG&A? Salaries of custodians at ...