does sg a include salaries 
it depends the cost to directly manufacture products is included in cogs this includes salaries such as manufacturing line supervisors other salaries such as accounting staff are included in sg a the bottom linea company must incur many types of costs to run a business and many of these expenses aren t directly tied to making specific products these broad costs are classified as selling general and administrative costs these expenses are reported separately from cogs and are deducted from the gross margin to determine a company s net income 