ATOCF vs. NOPAT: does SGA count as a cost?

I’m just curious to know wether SGA is considered a cost in the ATOCF. I realize that one is a measure of cash flows while the other is a measure of profits. Still, I would think that SGA is a cost so that it should be included in both.

As I understand it, here are the equations for both measures:

ATOCF = (Sales - Costs - Depreciation)*(1-tax) + Depreciation

NOPAT = (Sales - Costs - SGA -Depreciation)*(1-tax)

Is there a reason why SGA is not in ATOCF?

Costs in ATOCF would be cash expenses while SGA in NOPAT is accounting and could include some accrued expenses.