| Description | Selling, General and Administrative expenses (SGA) are the total of all direct and indirect selling expenses and all general and administrative expenses of a Health Plan Organization, as reported on a company's income statement.
Direct selling expenses are expenses that can be directly linked to the sale of a specific unit such as a broker commission for the sale of a health insurance policy.
Indirect selling expenses are expenses which cannot be directly linked 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.
General and administrative expenses include, among other things, salaries of non-sales personnel, rent, heat and lights. |
Activity Cost Amount
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