SG&A

销售，一般和行政（SG＆A）成本是那些operating costs associated with the sale of goods (not dependent on output like COGS though). This can include things such as:

• Leases on software and computer systems
• Wages
• Any fees paid for patents, royalty payments etc.

SG&A is a crucial part of the Income Statement and is part of Operating Expenses along with Research & Development. It is generally assumed that SG&A is an intrinsic cost of operating and therefore that money set-aside for it cannot be used for other purposes such as paying off debt.

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