offers an alternative method called the primary indicators method.. This new method is based on using. features (national and regional plant and soil characteristics) unique to wetlands for identifying wetlands and. their boundaries. These primary indicators permit accurate wetland determinations and delineations in the. absence of significant hydrologic modification because these features only develop in wetlands.
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.