lub koszty ogólnego zarządu (i administracji)

nasz system księgowy i amerykański nie są w pełni tożsame

Troszkę wyjaśnień
G&A vs. OH costs
1. " G&A costs are those primarily associated with the "general management and administration" of the business. "
"Overhead costs are primarily those indirect costs associated with the conduct of the business (manufacturing, R&D, etc.). "
2. "G&A costs could include, for example, accounting, contract management, security, human resources, and overall business management. Labor and associated fringe benefit costs, and facility costs for G&A personnel, usually are important indirect costs. The Federal Acquisition Regulations (FAR) also allows Bid and Proposal (B&P) and Internal Research and Development (IR&D) expenses to be accumulated as G&A costs."
"Overhead cost examples could include costs for laboratories used for multiple projects, such as rent, utilities, insurance, supplies, expendable equipment and depreciation of laboratory capital equipment. Usually, labor is a significant overhead cost, and covers employee's time not chargeable to a specific "direct" project. Employee fringe benefits (e.g., paid leave time, health insurance, payroll taxes and "retirement" contributions) for "operations" employees usually are significant overhead costs also."

Definicja
Any management, financial, and/or other expense incurred by or allocated to a business unit for the general management and administration of the business unit as a whole. [wg Cost Accounting Standards 410.30(6)]

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