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selling, general, and administrative expenses (SG&A)

selling, general, and administrative expenses (SG&A) definition - business

selling, 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. See also operating expense.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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