General and administrative expenses

Japanese: 一般管理費 - いっぱんかんりひ

General and administrative expenses are expenses incurred by a company's sales activities and general administrative activities. General and administrative expenses (general affairs and management related to the company in general) include personnel expenses and transportation costs for the administrative department. In some cases, general and administrative expenses and sales expenses can be separated, but there are also some industries and companies where they cannot be separated.

Source : Shikumika Co., Ltd.: "Accounting Terms Keyword Dictionary" About the Accounting Terms Keyword Dictionary

Japanese:

一般管理費とは企業の販売活動及び一般管理活動によって発生した費用のことです。一般管理費（総務や企業全般に関わる管理）には、管理部門の人件費や交通費などがあります。一般管理費と販売費は分けられる場合もありますが、分けられない業種や会社もあります。

出典　（株）シクミカ：運営「会計用語キーワード辞典」会計用語キーワード辞典について　情報

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