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<tbl_glossary><row><term>SG&amp;amp;A</term><definition>&lt;p&gt;SG&amp;amp;A (alternately SGA, SAG or SGNA) is an acronym used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss).&lt;/p&gt;</definition></row></tbl_glossary>
