expenses which are incurred in producing a commodity or rendering a service, but which cannot conveniently be attributed to individual units of production or service. Examples are heating, lighting etc. Glossary of Business Terms
The expenses of a business that are not attributable directly to the production or sale of goods. Bloomberg Financial Dictionary

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overhead o‧ver‧head [ˈəʊvəhed ǁ ˈoʊvər-] noun [countable, uncountable] ACCOUNTING
a company's general costs for activities not related to particular products:

• Such costs count as an overhead of the business, and VAT on them is deductible.

• Because overhead costs won't increase, profit margins at the hospital should expand.

• It spends about 17 cents to sell $1 of its goods, among the highest overheads in the tire industry.

• Firms have centralized buying to reduce both cost of goods and administrative overheads.

diˌrect ˈoverhead ACCOUNTING
a cost such as rent or electricity that is included in the total cost of making a particular product when calculating costs

Financial and business terms. 2012.

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Look at other dictionaries:

  • Overhead — may be: Overhead (business), the ongoing operating costs of running a business Engineering overhead, ancillary design features required by a component of a device Computational overhead, ancillary computation required by an algorithm or program… …   Wikipedia

  • Overhead — (v. engl.: over über; head Kopf) ist ein in verschiedenen Bereichen verwendeter Anglizismus, den man oft mit „Mehraufwand“ übersetzen kann. Overhead bezeichnet: allgemein (evtl. entbehrlichen) Mehraufwand, der nicht direkt Nutzen erzeugt Overhead …   Deutsch Wikipedia

  • Overhead — O ver*head , adv. Aloft; above; in or attached to the ceiling or roof; in the story or upon the floor above; in the zenith. [1913 Webster] While overhead the moon Sits arbitress. Milton. [1913 Webster] Note: Also used adjectively; as, an overhead …   The Collaborative International Dictionary of English

  • overhead — over·head / ō vər ˌhed/ n: business expenses (as rent or insurance) not chargeable to a particular part of the work or product Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. overhead …   Law dictionary

  • overhead — [ō′vər hed΄; ] for adv. [ ō΄vər hed′] adj. 1. a) located or operating above the level of the head ☆ b) designating a door, as of a garage, that moves into place overhead when opened 2. in the sky 3. on a higher level, with reference to related… …   English World dictionary

  • overhead — o ver*head , n. 1. same as {overhead expenses}. [PJC] 2. A compartment on a train, bus, or airplane used for storage of luggage or accessory equipment; called also overhead compartment. [PJC] 3. (Sports) A stroke with a racket in which the ball… …   The Collaborative International Dictionary of English

  • overhead — ► ADVERB ▪ above one s head; in the sky. ► ADJECTIVE 1) situated overhead. 2) (of a driving mechanism) above the object driven. 3) (of an expense) incurred in the upkeep or running of premises or a business. ► NOUN 1) an overhead cost or expense …   English terms dictionary

  • overhead — 1530s, above one s head (adv.), from OVER (Cf. over) + HEAD (Cf. head). The adjective is attested from 1874. As a noun, short for overhead costs, etc., it is attested from 1914 …   Etymology dictionary

  • overhead — [adj/adv] up above above, aerial, aloft, atop, hanging, in the sky, on high, over, overhanging, roof, skyward, upper, upward; concept 586 Ant. below, underfoot overhead [n] general, continuing costs of operation budget, burden, cost, depreciation …   New thesaurus

  • Overhead — Cost; in die deutsche wirtschaftliche Umgangssprache übernommene Bezeichnung für ⇡ fixe Kosten bzw. ⇡ Gemeinkosten …   Lexikon der Economics

  • overhead — cost An indirect cost of an organization. Overheads are usually classified as manufacturing overheads, administration overheads, selling overheads, distribution overheads, and research and development costs …   Accounting dictionary

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