selling, general and administrative (expenses)
(U.S. Customs) In establishing valuation of an import shipment, the sum of:
1) General and administrative expenses (such as: salaries of non-sales personnel, rent, heat, and light);
2) Direct selling expenses (that is, expenses that can be directly tied to the sale of a specific unit, such as: credit, warranty, and advertising expenses); and
3) Indirect selling expenses (that is, expenses which cannot be directly tied to the sale of a specific unit but which are proportionally allocated to all units sold during a certain period, such as: telephone, interest, and postal charges). See valuation.