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Selling, general and administrative expenses

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Definition Edit

Selling, general and administrative expenses (SG&A) refers to

[c]orporate overhead costs, including expenses such as marketing, advertising, salaries and rent. SG&A is found on a corporate income statement as a deduction from revenues in calculating operating income.[1]

References Edit

  1. The Broadband Availability Gap, OBI Technical Paper No 1, Glossary, at 135 (full-text).

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