Selling and Administrative Expenses (S&A) are expenses incurred to generate sales or revenue, as well as general overhead necessary for a business to function. This includes items like advertising, promotion, payroll, rent, office supplies, legal fees and professional services. It’s important to track S&A spending to see how efficiently your business is operating and ensure that costs remain balanced with revenue. Taking the time to look at your S&A costs can help you maximize profits, both short term and long term.