General and Administrative Expenses (G&A) refer to the types of expenditures a company incurs that are not directly tied to a specific product or service. Examples of G&A expenses include salaries of administrative employees, rent for office space, and utilities. These costs are essential for the functioning of the organization and are part of the company’s operational overhead.

For instance, paying the salary of the human resources team, the rent for the corporate office, and the cost of a general-purpose software system are all examples of G&A expenses. Businesses meticulously track these expenses for their income statements and budget planning. Understanding G&A expenses is crucial for calculating a company's profitability and for strategic financial management.