Selling General and Administrative Expense

Selling, General, and Administrative expense, or SG&A, measures the costs associated with selling a product or service, and the general expenses associated with running a business.  Examples of selling, general, and administrative expense include office supplies, back office labor such as accounting, and other labor not associated directly with the manufacture of a product, or supplying a service.

Selling, general, and administrative expense is a measure of the overhead expenses required to support operations. SG&A for a company can be found on the income statement.