SG&A
SG&A (alternately SGA, SAG, G&A, SGNA or Operating expenses) is an initialism used in accounting to refer to Selling, General, and Administrative Expenses, which is a major non-production cost presented in an income statement. SGA expenses are cost of doing business, they refer to: Selling: The sum of all direct and indirect selling expenses, which includes salaries of labor (excluding those related to the production itself which are cost of goods sold), advertising expenses, rent, and all expenses and taxes related to selling the product; General: General operating expenses and taxes that are directly related to the general operation of the company, but do not relate to the other two categories; Administration: Executive salaries and general support and all associated taxes related to the overall administration of the company.