Income statement
General & Administrative Expenses
Represents management, administration, finance, legal, office and corporate-system costs within the income statement. These costs do not directly create sales, but they support the structure required to operate and comply with obligations.
General & Administrative Expenses
generalAndAdministrativeExpenses · Income statement
- Definition
- Represents management, administration, finance, legal, office and corporate-system costs within the income statement. These costs do not directly create sales, but they support the structure required to operate and comply with obligations.
- Calculation
- Management + finance + legal + offices + corporate systems + other central costs.
- Uses
- Use it to understand how profit is built: sales, direct costs, operating expenses, financing, taxes and adjustments. It is more reliable with stable recognition and less reliable with one-offs, M&A, FX, restructuring or aggressive capitalization policies. Cross-check margins, growth, CFO, FCF and notes.
