Selling, general, and administrative expenses (SG&A)
An income statement category, for expenses and costs not linked to the production of specific goods, but including all selling, general company expense, and administrative expenses. These include such things as salespersons salaries, advertising, and salaries for executives.
On the income statement, SG&A appears below (after) gross margin. It thus does not enter the gross margin calculation. For this reason, SG&A expenses are sometimes called "below the line" costs.
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