The Selling, General and Administrative Expenses (v1080.00) (SG&A) appear on the company’s Income Statement.
Examples of Selling Expenses:
Sales office salaries and sales commissions
Travel and entertainment
Advertising expenses
Depreciation of sales equipment
Examples of General and Administrative Expenses:
Officers’ salaries
Clerical salaries and professional fees
Utilities and insurance (not associated with manufacturing)
Depreciation of office buildings and equipment