indirect overhead
noun[C]
ukusACCOUNTING
apartof theoverheads(=moneythat abusinessspendsonbuildings,equipment, etc.)that is notconnecteddirectlytoproducingaparticularproductorprovidingaparticularservice:
Thecostsofrawmaterials,labor, andindirectoverheadsmust becarefullystudiedbefore you set thesellingpriceofyourproduct.