sales, general, and administrative expenses

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Sales, General, and Administrative Expenses

Overhead costs to a company. Sales, general, and administrative expenses are usually recurring; they include things like rent, salaries, and money spent on office supplies. They do not generally include one-time costs. They form one of the single largest expenses a company can incur in its operations. These expenses are included in one category on financial statements and are subtracted from revenue when calculating operating income.

sales, general, and administrative expenses (SG&A)

Corporate overhead costs for a period including expenses such as advertising, salaries, and rent. SG&A is found on a corporate income statement as a deduction from revenues in calculating operating income.
References in periodicals archive ?
As a percentage of net sales, general and administrative expenses decreased from 39% in the June 30, 1995 quarter to 27% in the comparable quarter of 1996 due to the increase in sales in the June 30, 1996 quarter compared to the June 30, 1995 quarter.
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