SG&A

SG&A (alternately SGA or SAG) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement.

SGA expenses consist of the combined costs of operating the company, which breaks down to:

See also

Scanlan SG-1A

The Scanlan SG-1A is an American, single seat, pod-and-boom, high-wing, strut-braced glider that was designed by Thomas W. Scanlan in 1970 and sold in the form of plans for amateur construction.

Design and development

The SG-1 was conceived as a very simple and economical aircraft that could be built with modest construction skills and very little financial investment. The prototype was completed in 1970 for US$400 and subsequent aircraft were built for under US$1000.

The SG-1 is constructed with a welded steel fuselage and tail surfaces and covered with doped aircraft fabric. The wing is made from an aluminium structure, covered in aluminum sheet and features upper-surface spoilers and a modified Gö 549 airfoil. The landing gear is a monowheel with the forward fuselage protected by a skid. The airframe was static tested to 9g without failing.

With a very low stall speed of 32 mph (51 km/h), pilots who have flown the aircraft claim that the SG-1 can fly a thermal inside a Schweizer SGS 1-26.