In a business or project of any type, expenses or general costs, in English overhead (abbreviated from overhead cost or overhead expense), are called the expense for the mere fact of having an activity in operation.

Examples of this are the costs of gas, electricity, cleaning, rent or the salary of workers. The term is usually used to encompass the expenses necessary to continue the activity, but which are not directly related to the products or services offered,[1]​ that is, they do not increase the company's profits.

Overhead expenses are costs on the income statement, with the exception of direct labor, direct materials, and direct expenses. General expenses include accounting expenses, depreciation, insurance, interest, legal fees, repairs, rent, purchased materials, taxes, telephone bills, utility expenses and travel.[2]​.