Sales, General, and Administrative Expenses

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.

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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.