In business, 'overhead', 'overhead cost' or 'overhead expense' refers to an ongoing
expense of operating a business. The term overhead is usually used to group expenses that are necessary to the continued functioning of the business, but that do not directly generate
profits. Typical examples of overhead expenses include rent, utilities, permits to operate a business, business name registration, and commercial liability insurance.
See also
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Fixed cost
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Variable cost
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Operating cost