Which of the following are appropriate charges for S&A?

• A. Construction quality assurance
• B. Construction phase fiscal closeout
• C. Overhead distributions such as G&A
• D. All of the above

Answer: (D)

S&A costs are indirect expenses that support construction activities rather than direct labor or materials charged to a specific job. They cover functions that enable the overall operation and administration of projects, allocated across jobs rather than traced to a single one. Construction quality assurance fits here because it provides ongoing oversight and standards across multiple projects rather than being a direct, billable construction task; it’s part of the support framework that keeps projects compliant and moving. Construction phase fiscal closeout also belongs in S&A because it involves administrative duties—final reporting, reconciliations, and documentation—that wrap up a project but don’t represent direct construction work. Overhead distributions such as G&A are the classic example of S&A, representing general business costs allocated to projects rather than tied to any specific scope of work.

Since these costs reflect the ongoing support and general administrative functions that benefit the entire portfolio of projects, they’re appropriate as S&A charges. All of the above are suitable S&A allocations.