Ann: Quarterly Activities and Cashflow Report-XPE.AX, page-46

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