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Wiktionary:
1. (uncountable, business, accounting) the expense of a business not directly assigned to goods or services provided
2. (countable, business, accounting) the items or classes of expense not directly assigned to goods or services provided
3. (uncountable) any cost or expenditure (monetary, time, effort or otherwise) incurred in a project or activity, which does not directly contribute to its progress or outcome

ülevaateid
https://www.shopify.com/encyclopedia/overhead-costs

https://en.wikipedia.org/wiki/Overhead_(business)