1. the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes

2. (computer science) the processing time required by a device prior to the execution of a command

3. (computer science) the disk space required for information that is not data but is used for location and timing

4. a transparency for use with an overhead projector

5. (nautical) the top surface of an enclosed space on a ship

6. a hard return hitting the tennis ball above your head

1.（企业的）间接费用，营运费用，经常性开支
Theoverheads of a business are its regular and essential expenses, such as salaries, rent, electricity, and telephone bills.

overheads

e.g. We are having to cut our costs to reduceoverheads and remain competitive.
我们现在必须减少开支以降低营运费用，保持竞争力。

1. 管理费用：目前组织的成本会计方式通常无法将各特定制程或是产品所造成的环境成本清楚的列出,由於废水排放、固体废弃物处理、空气污染物排放等成本,通常被视作共同管理费用(overheads )项目,如:杂费及折旧费.

2. 一般管理费用：毛利的英文表达为Gross profit或者sales profit,指营收和产品成本(服务成本)之间的差值,这个成本不包括企业的一般管理费用(overheads)、员工的薪水(payroll)、企业的的课税(taxation)等费用.

3. 一般费用：当今管理会计所集中关注的成本计算的问题是一般费用(overheads)的归集与分配. 按照现行的会计制度规定,一般费用中制造费用是以产量为基础进行分配的. 而期间费用则直接计入损益. 我们所研究的企业基本上属于是单一产品(电力)的生产企业,