АХР(SG&A (or SGA) is an acronym used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production costs presented in ... wiki Alexander Demidov)
непроизводственные затраты(SG&A expense includes all non-production costs. Selling, general, and administrative expenses also consist of a company's operating expenses that are not included in the direct costs of production or cost of goods sold. In other words, SG&A includes all non-production costs investopedia.comMillie); Коммерческие и административно-хозяйственные затраты(Selling, General and Administrative Expenses mariab80)