Costs incurred to execute selling, general and administrative functions and other general costs that are not directly related to the manufacturing of products or provision of services. Selling, general and administrative overhead costs have to be paid even if there were no sales. Examples of overhead costs include office and management salaries, insurance, office supplies, professional fees, etc.. Some S,G, & A costs will not necessarily change with changes in sales volume, but some could change and examples of these include sales commissions, sales discounts, etc..