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sales, general and administrative costs (Sales, general and administrative costs (S,G & A), also referred to as overheads or administrative overheads, is one of two elements of operating costs. The other is the cost of sales. These costs are often largely fixed costs, although they do contain some variable elements. The fixed costs also contain many discretionary costs (costs that management can easily choose to reduce) such as R & D.  moneyterms.co.uk Alexander Demidov) | |||