What is one of the expenses included in general and administrative expenses?

General and administrative expenses encompass various costs associated with the overall operation of a business that are not directly tied to producing goods or services. Travel and entertainment expenses are indeed part of general and administrative expenses, as they relate to the costs of employees engaging in activities that support the organization's operations and management but are not linked to producing goods or delivering services directly.

The other options represent different categories of expenses. Cost of goods sold reflects the direct costs attributable to the production of goods sold by a company, which is entirely separate from administrative costs. Research and development expenses, while critical for innovation and growth, are categorized distinctly and pertain specifically to developing new products or processes rather than routine operations. Direct labor costs relate to the wages of employees who are directly involved in the creation of products, thus also falling outside the realm of general and administrative expenses. Understanding these classifications helps in accurately categorizing financial documents and in financial analysis.