Emerald Isle, NC. {{::location.tagLine.value.text}}. Emerald Isle is a town in Carteret County, North Carolina, United States. It is part of the Crystal Coast and is located entirely on the Bogue Banks.
SG&A (alternately SGA or SAG) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement. SGA expenses consist of the combined costs of operating the company, which breaks down to:
Under accounting guidelines, rent expense belongs to the selling, general and administrative accounts category. Other SG&A items include charges as diverse as litigation, office supplies, money a business pays to settle regulatory liabilities, salaries, insurance and depreciation.eporting. As an SG&A cost, rent is an operating expense because a company uses real property -- such as office buildings and production plants -- to operate, make money and exist commercially.