Which of the following items is explicitly listed as an S&A charge type?

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

Answer: (D)

Selling, general and administrative costs are expenses that support the organization as a whole rather than a specific project, and they're grouped into charge types to allocate these indirect costs to projects. Construction quality assurance is typically an overhead activity that supports multiple construction efforts rather than being tied to a single project task, so it appears as an S&A charge type. Construction phase fiscal closeout involves administrative tasks at the end of a project phase, which aren’t specific to one construction activity, and thus are categorized as S&A. Overhead distributions such as G&A are classic S&A costs, representing general corporate costs allocated across projects. Since policy or guidance explicitly lists these items as S&A charge types, all of the above are included.