overhead

1. General: Resource consumed or lost in completing a process, but which does not contribute directly to the end-product. Also called burden cost.

2. Accounting: Cost or expense (such as for administration, insurance, rent, and utility charges) that (1) relates to an operation or the firm as a whole, (2) does not become an integral part of a good or service (unlike raw material or direct labor), and (3) cannot be applied or traced to any specific unit of output. Overheads are indirect costs.

3. Data communications: Data bits added to user-transmitted data, for carrying routing information and error correcting and operational instructions.

4. Utilities: Energy or water lost during delivery from the generating or production plant to the end user.