SG & A

Engl. Abbr. for Sales Gene­ral and Admi­nis­tra­tive Expense. This refers to sales over­heads, all direct and indi­rect costs incur­red in the distri­bu­tion of products but not directly attri­bu­ta­ble to the indi­vi­dual product — for exam­ple, costs for the storage of finis­hed products, for the sales office, advertising.