The environmental conditions that create hydric soils (water remaining at or near the soil surface for extended time periods during the growing season) also favor the formation of many types of wetlands. Wetlands play important roles in the environment, some of which we have only begun to understand and appreciate.
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:
SG&A appears in the income statement, below the cost of goods sold. It may be broken out into a number of expense line items, or consolidated into a single line item (which is more common when the condensed income statement is presented). The following departments and their expenses are all considered to fall within the SG&A classification: 1  Accounting and legal expenses.