Selling, general, and administrative expenses (SG&A) are part of a company's income statement. These include all administrative and general expenses apart from direct and indirect costs of sales. This expense line item covers most of the business's costs that are not directly related to the making/providing of the product/service. SG&A mostly represents the costs of managing the business and delivery of product/service.
Salaries and benefits of the company's staff that are not directly working in the manufacturing or production departments, rent, insurance cost, marketing and promotion cost, accounting costs, legal fees, and office supplies, are some examples of SG&A expenses.