Infra costs would roll up into COGS since they're variable costs. So the line item for Cost of Revenue captures that I believe. G&A is for fixed costs.
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.
