Selling, General and Administrative (Expenses)
Selling, General and Administrative (Expenses) : SGA is the sum of:- General and administrative expenses (such as: salaries of non-sales personnel, rent, heat, and light); Direct selling expenses (that is, expenses that can be directly tied to the sale of a specific unit, such as: credit, warranty, and advertising expenses); and: Indirect selling expenses (that is, expenses which cannot be directly tied to the sale of a specific unit but which are proportionally allocated to all units sold during a certain period, such as: telephone, interest, and postal charges)