plural noun

the indirect costs of the day-to-day running of a business, i.e. not money spent of producing goods, but money spent on such things as renting or maintaining buildings and machinery


The sales revenue covers the manufacturing costs but not the overheads.

(Note The US term is overhead.)
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total manufacturing costs
net loss
cost plus
prime cost
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cash and carry
multilateral netting
conversion costs
toll call
conditional sale