Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Core

General and administrative expense

Also called: G&A

ELI5

Corporate overhead and administrative costs not directly tied to production or selling.

Used in conversation

“Keep general and administrative expense on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “General and administrative expense” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.