costs that are not directly attributable to specific units of production, mainly fixed costs and common costs, overhead costs or expenses - costs of materials, salaries and other expenses (including selling, administration and finance costs) which are not directly related to making of a product, general expenses; overhead expenses - the cost of running a business; all sums of money spent other than (a) the cost of the goods produced or sold (b) money spent on increasing the value of assets, ettevõtte kulud, mida ei saa otseselt siduda ettevõtte poolt toodetud, ostetud või müüdud kaupadega