overheads
Fixed operating expenses
Overheads are the ongoing costs of running a business that aren't tied to specific products or services—rent, utilities, administrative salaries, insurance.
These expenses persist regardless of production volume: We need to cut overheads before we can turn a profit.
In British usage, overhead projector transparencies are also called overheads.
Americans typically use the singular overhead for business costs.
Payment for temporary use
- utilitiesEssential infrastructure services
- salariesFixed regular payments for work
- insuranceContractual risk coverage
- depreciationAsset value reduction over time
maintenance · administration · office · staffing · supplies · equipment · lease · advertising
Distribution of shares
- forecastingEstimating future conditions
- expenditureMoney paid out
- appropriationUnauthorized claiming or allocation
- accountsRecords of transactions
audit · cost control · variance · projection · tracking · reduction · analysis · estimation
Clear sheets for projection
- slidesMoves smoothly across surface
- presentationFormal display to viewers
- acetateVinegar-derived compound
- markerSomething that signals location
rent
Payment for temporary use
- utilitiesEssential infrastructure services
- salariesFixed regular payments for work
- insuranceContractual risk coverage
depreciation · maintenance · administration · office · staffing · supplies · equipment · lease · advertising · marketing
allocation
Distribution of shares
- forecastingEstimating future conditions
- expenditureMoney paid out
- appropriationUnauthorized claiming or allocation
accounts · audit · cost control · variance · projection · tracking · reduction · analysis · estimation · planning
transparencies
Clear sheets for projection
- slidesMoves smoothly across surface
- presentationFormal display to viewers
- acetateVinegar-derived compound
- expensesexpenses, expense, expenditure, cost, costs
- production costslabor costs, raw materials, utility bills, machinery, maintenance costs
- tennis trainingserve, forehand, backhand, volley, groundstrokes
overheadsdirect costs
Costs traceable to production
variable costs · cost of goods sold · production costs · labor costs · wages
- overhead projectorDevice displaying transparencies enlarged
- overhead binAircraft cabin storage space
- overhead kickAcrobatic backward airborne shot
- overhead wireSuspended electrical conductor
- overhead pressStanding shoulder exercise
- overhead costsOngoing operational expenses