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A sum total of the administrative or executive costs that relate to the management, conduct, or supervision of a business that are not attributable to any one particular product or department.

Expenses such as rent, taxes, insurance, lighting, heating, and other miscellaneous office expenses all fall under the category of overhead.


noun budget, business expenses, charges, cost, cost incurred, cost of living, current expenses, drain on resources, expenditures, expense, gennral expenses, liabilities, living expenses, money expended, operating expenses, outlay, payments, spendings, upkeep
Associated concepts: overhead expenses
See also: cost, expense, maintenance, upkeep
References in periodicals archive ?
This paper assesses contractors' perceptions of the effects of the differing amounts of project overhead costs on performance of building project in South-South geo-political zone of Nigeria with the view to facilitating improved cost management for better performance of building project in the study area.
Generally, the contractor's overhead costs are divided into two categories: project overhead costs and company's (also called general) overhead costs.
Research papers in the first group reflect the overhead costs evaluation and management experience of construction contractors from various countries.
5, [section]14, and the intent expressed by the CRC [Constitution Revision Commission], we agree with the First District's conclusion that Section 19 of Chapter 2007-62, Laws of Florida, violates the constitutional requirement that the state fund the overhead costs of all judicial offices that are not expressly listed in Art.
These sectors assign the predominant part of direct costs; overhead costs take about 20% maximum.
It contended that it had no way of knowing during performance that there would be such a severe drop in direct labor so that the overhead costs would exceed the estimate.
Combined with the overhead costs of the tax system, this means that it costs $1.
The estimated linear regression equation for overhead costs (OH) with units of output designated as the cost driver is: OH = $89108.
One of the key things in running a successful brewery is covering all your overhead costs.
The plant has been operating at a much-reduced capacity with very high overhead costs.