General and administrative expense is the set of expenses required to administer a business, and which are not related to the construction or sale of goods or services. This information is needed to determine the fixed cost structure of a business.
Accounting staff wages and benefits
Building rent
Consulting expenses
Corporate management wages and benefits (such as for the chief executive officer and support staff)
Depreciation on office equipment
Insurance
Legal staff wages and benefits
Office supplies
Outside audit fees
Subscriptions
Utilities