SG&A

Sales overhead costs are costs incurred in the marketing of products, but the individual product can not be directly attributed. English SG & A, an abbreviation of "Selling, General and Administrative Expenses ", but this is comparable to the distribution overheads.

In cost accounting, the selling expenses are determined as part of the cost center accounting through the expense distribution sheet.

The distribution overhead rate, for further calculations, calculated in Cost Object chronology from the ratio of selling expenses to cost of sales, the cost unit accounting from the ratio of selling expenses to the cost of production.

Examples of selling overheads are: cost of storage of the finished products for the sales office, the advertising. Costs for packing and shipping only belong to the selling expenses, if they are not separately identifiable for the product sold (special distribution costs ).

For sales overhead costs may not be capitalized for the balance sheet in accordance with § 255 HGB.