Just to clarify, infra costs are under COGS because infra costs can be directly attributed to production of what is being sold, not because they're variable. Y

Just to clarify, infra costs are under COGS because infra costs can be directly attributed to production of what is being sold, not because they're variable. You can have fixed costs in COGS as long as they're directly attributable to production. G&A can also contain both fixed and variable costs. G&A is for operating expenses that can't be directly attributed to production.