General and Administrative expenses. On a financial statement prepared by your outside accountant, this will be a separate sheet detailing non-direct expenses. These include Salespeople, postage, office help, marketing expenses, advertising. These expenses are figured into your total "net profit" (before taxes), but are not included in the "gross profit" compilations. G&A expenses are deducted from the gross profit dollars (along with depreciation dollars) to provide you with a net profit for the business.
Not included in G&A expenses is anything that is a "cost of goods sold" - which are all direct expenses and shown on a separate sheet titled "Cost Of Goods Sold". These include landscape supplies, plant material, small tools, seed, mulch, etc., anything that goes into the actual work onsite.
Add a secretary and her wages goes into "G&A". So does building rent, telephones, gas, electric.
Purchase a tree for a job and that goes under "Cost of Goods Sold".
Does that help ??