The iShares S&P GSCI Commodity-Indexed Trust is a Delaware statutory trust that offers retail and institutional investors simplified access to diversified commodity exposure through shares trading on NYSE Arca, eliminating the need to establish direct futures positions. The Trust holds a portfolio of commodity index futures contracts across energy, metals, and agricultural commodities weighted by global production, along with U.S. Treasury securities as margin collateral, and seeks to track the S&P GSCI Total Return Index before expenses. The Trust generates returns from price movements in its underlying commodity futures positions and interest earned on collateral holdings, while the Sponsor generates revenue by charging an annual management fee of up to 0.75% of net asset value plus collecting reimbursements for administrative and operational expenses.