G&A is an abbreviation for General and Administrative, and is sometimes referred to as SG&A. This expense type is indirect and will be incurred to the benefit of the business as a whole and not for a particular division or department within a business. Accounting and human resources are examples of G&A expenses. G&A expenses will exist whether a business has active contracts or not. The majority of unallowable expenses per FAR 31.205 are of the G&A variety.