Business expenses and other indirect costs for a business, such as rent or research. This value is not attributable directly to any department or product and can therefore be assigned only arbitrarily.
Overheads are the expense of running the business (e.g. rent, rates, heating, accommodation etc) as opposed to the direct costs of personnel and materials used to produce the end result. Overheads are often calculated as a percentage of the personnel costs or added as a fixed amount to the cost price of the product.