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Introducing the Selling, General & Administrative (“SG&A”) and EBITDA line items, and distinguishing them from COGS and Gross Profit.
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It inlcudes what you might think from
the name, marketing and sales cost, your
0:00
accounting team, your rent for your head
office, and pretty much everything else.
0:04
Sometimes these are referred
to as operating expenses.
0:09
Some businesses will split out components
of SG&A as different line items on their
0:14
P&L, depending on the nature
of their business.
0:19
A technology company will likely
call out a section for research and
0:22
development costs, for example,
as that is a major business driver.
0:26
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