The ever-growing question of whether G&A Human Resources (HR) should be
categorized as a contributor to revenue or simply overhead is one that continues to
split opinions. For those who view HR expenses as simply another service cost, it
makes perfect sense to view the expense as overhead. However, those who believe
HR has a direct, and therefore measurable, impact on an organization’s success and
revenue, view it as belonging to the general and administrative expenses category.
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