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:
DEFINITION of 'General Provisions'. A balance sheet item representing funds set aside by a company to pay for losses that are anticipated to occur in the future. The actual losses for the earmarked funds have not yet occured, but the general provisions account is counted as an asset on the balance sheet.For banks, a general provision is considered to be supplementary capital under the first Basel Accord.or example, a bank would set aside funds in the case of a set of questionable loans. General provisions are considered to be a higher risk asset, because it is assumed that the underlying funds will be in default in the future. RELATED TERMS.