Wind power as an alternative to fossil fuels, is plentiful, renewable, widely distributed, clean, produces no greenhouse gas emissions during operation, and uses little land. The net effects on the environment are far less problematic than those of nonrenewable power sources.
SG&A. 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:
Special memorandum account. Special memorandum account (SMA) is a margin credit account used for calculating US Regulation T requirements on brokerage accounts. In addition to Initial Margin and Maintenance Margin requirements, the SMA ledger is used to lock in unrealized gains that augment the client's buying power.