What is general and administrative expense?
General and administrative expense is the set of expenses required to administer a business, and which are not related to the construction or sale of goods or services. This information is needed to determine the fixed cost structure of a business.
Examples of general and administrative expenses are:
- Accounting staff wages and benefits
- Building rent
- Consulting expenses
- Corporate management wages and benefits (such as for the chief executive officer and support staff)
- Depreciation on office equipment
- Insurance
- Legal staff wages and benefits
- Office supplies
- Outside audit fees
- Subscriptions
- Utilities
Ann: Quarterly Activities and Cashflow Report-XPE.AX, page-46
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