What is the difference between COGS and SG&A?
COGS is the expense that most directly drives revenue and refers to the direct costs of manufacturing goods sold. SGɪmp;A includes most other costs related to running a business aside from COGS.
How is SG&A expense calculated?
SGɪmp;A Expense = Gross Profit – Operating Income (EBIT)\n\n The calculation excludes interest expense since interest is reported as a non-operating expense (i.e. non-core).
What expenses are not included in SG&A?
OPEX and SGɪmp;A expenses are generally one and the same. They both consist of costs that are not included in the COGS. The only real difference between operating expenses and SGɪmp;A is how you record them on the income statement.
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