Selling General and Administrative Expense

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