Knowledge (XXG)

SG&A

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25: 142: 406: 759:: The sum of all direct and indirect selling expenses, which includes salaries of labour (excluding those related to the production itself which are 391: 396: 705: 556: 260: 157: 411: 401: 167: 821: 463: 591: 468: 108: 858: 416: 359: 500: 787:
These expenses are sometimes referred to as company overheads, as they can not be traced directly to the production of goods.
453: 46: 878: 783:: Executive salaries and general support and all associated taxes related to the overall administration of the company. 89: 853: 61: 35: 859:
SG&A (Selling, General, & Administrative) Expenses | Business Literacy Institute Financial Intelligence
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related to the general operation of the company, but do not relate to the other two categories;
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SGA expenses consist of the combined costs of operating the company, which breaks down to:
546: 510: 300: 280: 265: 210: 195: 152: 551: 519: 230: 867: 661: 524: 443: 438: 275: 82: 596: 335: 738: 482: 24: 848: 801: 586: 270: 133: 854:
SG&A Expense (Selling, General & Administrative) - Guide, Examples
369: 349: 255: 515: 190: 849:
Selling, General & Administrative Expense (SG&A) Definition
764: 538: 320: 185: 325: 18: 745:, which is a major non-production cost presented in an 763:), advertising expenses, rent, and all expenses and 49:. Unsourced material may be challenged and removed. 773:: General operating expenses and taxes that are 822:"Selling, general and administrative expense" 699: 8: 743:Selling, General and Administrative Expenses 16:Accounting term representing operating costs 407:International Financial Reporting Standards 706: 692: 120: 109:Learn how and when to remove this message 813: 132: 397:Generally-accepted auditing standards 7: 47:adding citations to reliable sources 412:International Standards on Auditing 14: 469:Notes to the financial statements 417:Management Accounting Principles 140: 23: 749:(statement of profit or loss). 34:needs additional citations for 1: 392:Generally-accepted principles 767:related to selling product; 737:) is an initialism used in 895: 261:Constant purchasing power 158:Constant purchasing power 592:Accounting organizations 580:People and organizations 340:Amortization (business) 464:Management discussion 879:Financial statements 431:Financial statements 384:Accounting standards 43:improve this article 657:Earnings management 627:Positive accounting 501:Double-entry system 491:Bank reconciliation 296:Revenue recognition 761:cost of goods sold 632:Sarbanes–Oxley Act 567:Sarbanes–Oxley Act 496:Debits and credits 331:Cost of goods sold 286:Matching principle 716: 715: 677:Two sets of books 672:Off-balance-sheet 314:Selected accounts 251:Accounting period 119: 118: 111: 93: 886: 836: 835: 833: 832: 818: 797:Income statement 747:income statement 708: 701: 694: 144: 121: 114: 107: 103: 100: 94: 92: 51: 27: 19: 894: 893: 889: 888: 887: 885: 884: 883: 864: 863: 845: 840: 839: 830: 828: 826:AccountingTools 820: 819: 815: 810: 793: 712: 683: 682: 681: 646: 638: 637: 636: 611: 603: 602: 601: 581: 573: 572: 571: 541: 531: 530: 529: 485: 475: 474: 473: 433: 423: 422: 421: 386: 376: 375: 374: 315: 307: 306: 305: 301:Unit of account 281:Historical cost 266:Economic entity 245: 237: 236: 235: 180: 172: 153:Historical cost 115: 104: 98: 95: 52: 50: 40: 28: 17: 12: 11: 5: 892: 890: 882: 881: 876: 866: 865: 862: 861: 856: 851: 844: 843:External links 841: 838: 837: 812: 811: 809: 806: 805: 804: 799: 792: 789: 785: 784: 781:Administration 778: 768: 714: 713: 711: 710: 703: 696: 688: 685: 684: 680: 679: 674: 669: 664: 659: 654: 648: 647: 644: 643: 640: 639: 635: 634: 629: 624: 619: 613: 612: 609: 608: 605: 604: 600: 599: 594: 589: 583: 582: 579: 578: 575: 574: 570: 569: 564: 559: 554: 549: 543: 542: 537: 536: 533: 532: 528: 527: 522: 520:General ledger 513: 508: 503: 498: 493: 487: 486: 481: 480: 477: 476: 472: 471: 466: 461: 456: 451: 446: 441: 435: 434: 429: 428: 425: 424: 420: 419: 414: 409: 404: 399: 394: 388: 387: 382: 381: 378: 377: 373: 372: 367: 362: 357: 352: 347: 342: 333: 328: 323: 317: 316: 313: 312: 309: 308: 304: 303: 298: 293: 288: 283: 278: 273: 268: 263: 258: 253: 247: 246: 243: 242: 239: 238: 234: 233: 228: 223: 218: 213: 208: 203: 198: 193: 188: 182: 181: 178: 177: 174: 173: 171: 170: 165: 160: 155: 149: 146: 145: 137: 136: 130: 129: 117: 116: 31: 29: 22: 15: 13: 10: 9: 6: 4: 3: 2: 891: 880: 877: 875: 872: 871: 869: 860: 857: 855: 852: 850: 847: 846: 842: 827: 823: 817: 814: 807: 803: 800: 798: 795: 794: 790: 788: 782: 779: 776: 772: 769: 766: 762: 758: 755: 754: 753: 750: 748: 744: 740: 736: 732: 728: 724: 721:(alternately 720: 709: 704: 702: 697: 695: 690: 689: 687: 686: 678: 675: 673: 670: 668: 665: 663: 662:Error account 660: 658: 655: 653: 650: 649: 642: 641: 633: 630: 628: 625: 623: 620: 618: 615: 614: 607: 606: 598: 595: 593: 590: 588: 585: 584: 577: 576: 568: 565: 563: 560: 558: 555: 553: 550: 548: 545: 544: 540: 535: 534: 526: 525:Trial balance 523: 521: 517: 514: 512: 509: 507: 506:FIFO and LIFO 504: 502: 499: 497: 494: 492: 489: 488: 484: 479: 478: 470: 467: 465: 462: 460: 457: 455: 452: 450: 447: 445: 444:Balance sheet 442: 440: 439:Annual report 437: 436: 432: 427: 426: 418: 415: 413: 410: 408: 405: 403: 400: 398: 395: 393: 390: 389: 385: 380: 379: 371: 368: 366: 363: 361: 358: 356: 353: 351: 348: 346: 343: 341: 337: 334: 332: 329: 327: 324: 322: 319: 318: 311: 310: 302: 299: 297: 294: 292: 289: 287: 284: 282: 279: 277: 276:Going concern 274: 272: 269: 267: 264: 262: 259: 257: 254: 252: 249: 248: 241: 240: 232: 229: 227: 224: 222: 219: 217: 214: 212: 209: 207: 204: 202: 199: 197: 194: 192: 189: 187: 184: 183: 176: 175: 169: 166: 164: 161: 159: 156: 154: 151: 150: 148: 147: 143: 139: 138: 135: 131: 127: 123: 122: 113: 110: 102: 99:February 2009 91: 88: 84: 81: 77: 74: 70: 67: 63: 60: â€“  59: 55: 54:Find sources: 48: 44: 38: 37: 32:This article 30: 26: 21: 20: 829:. Retrieved 825: 816: 786: 780: 774: 770: 756: 751: 742: 741:to refer to 734: 730: 726: 722: 718: 717: 597:Luca Pacioli 518: / 338: / 336:Depreciation 244:Key concepts 216:Governmental 105: 96: 86: 79: 72: 65: 53: 41:Please help 36:verification 33: 610:Development 587:Accountants 483:Bookkeeping 402:Convergence 360:Liabilities 291:Materiality 179:Major types 868:Categories 831:2018-02-27 808:References 802:Net income 739:accounting 645:Misconduct 271:Fair value 221:Management 163:Management 134:Accounting 69:newspapers 58:"SG&A" 667:Hollywood 547:Financial 449:Cash-flow 206:Financial 791:See also 775:directly 719:SG&A 652:Creative 622:Research 552:Internal 539:Auditing 355:Goodwill 350:Expenses 201:Forensic 126:a series 124:Part of 874:Expense 771:General 757:Selling 731:G&A 617:History 511:Journal 370:Revenue 256:Accrual 83:scholar 562:Report 516:Ledger 459:Income 454:Equity 365:Profit 345:Equity 321:Assets 226:Social 191:Budget 85:  78:  71:  64:  56:  765:taxes 557:Firms 186:Audit 90:JSTOR 76:books 735:SGNA 326:Cash 211:Fund 196:Cost 62:news 733:or 727:SAG 723:SGA 231:Tax 168:Tax 45:by 870:: 824:. 729:, 725:, 128:on 834:. 707:e 700:t 693:v 112:) 106:( 101:) 97:( 87:· 80:· 73:· 66:· 39:.

Index


verification
improve this article
adding citations to reliable sources
"SG&A"
news
newspapers
books
scholar
JSTOR
Learn how and when to remove this message
a series
Accounting
Early 19th-century German ledger
Historical cost
Constant purchasing power
Management
Tax
Audit
Budget
Cost
Forensic
Financial
Fund
Governmental
Management
Social
Tax
Accounting period
Accrual

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