Selling, General and Administrative Expense ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:SellingGeneralAndAdministrativeExpense

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.