The decrease is primarily related to the non-recurrence of a $2.5 million charge related to the time transaction. and lower marketing travel entertainment and trade show expenses as a result of reduced travel due to the covert 19 pandemic excluding stock-based compensation and other non-cash and non-recurring items the first quarter 2021 sgna expense was 13.4 million dollars we are lowering our nine gap sgna expense guidance for 2021 to $52 to $56 million.

May 10, 2021 / receipt, needs a key / Scott Tariff, CEO | earnings call 2021-05-10 | transcript 53736ff7-f397-4f41-963e-26c3a9d8e4f8 | chars 15219-15679 | segment 15

And we did have some pandemic-related reductions in travel expense.

Mar 2, 2021 / receipt, needs a key / Scott Terrace, CEO | earnings call 2021-03-02 | transcript 032d1a1e-30f0-440b-b149-96f1a4b5ee7c | chars 4704-4771 | segment 4

External legal spend associated with litigation on pen with tracks, it a decrease of travel and entertainment and other expenses due to Cobra 19 as well as differences in incentive pay account for most of the year over year decrease, excluding stock based compensation and other non cash and non recurring items.

Mar 2, 2021 / receipt, needs a key / Brian, other | earnings call 2021-03-02 | transcript 032d1a1e-30f0-440b-b149-96f1a4b5ee7c | chars 15390-15702 | segment 15

Remote work and travel restrictions resulted in changes to our expense structure, but we have included an expectation of a near-term return to normal in our 2021 expense guidance.

Mar 2, 2021 / receipt, needs a key / Brian, other | earnings call 2021-03-02 | transcript 032d1a1e-30f0-440b-b149-96f1a4b5ee7c | chars 18220-18399 | segment 18

SG&A expense in the third quarter of 2020 decreased to $17.7 million compared to $18.5 million in the third quarter of 2019, primarily due to decreases in T&E, trade show costs, and external legal expenses.

Nov 2, 2020 / receipt, needs a key / Brian Cahill, CFO | earnings call 2020-11-02 | transcript bdec80ae-1be2-4e0a-8240-d01d470994fd | chars 16859-17065 | segment 17