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overhead
形容詞副詞[C/U] 両方
In a business context, this word evokes the image of a ceiling or a weight that must be supported regardless of how much product is sold. It carries a clinical, financial tone and is used primarily in accounting or corporate strategy to describe fixed costs like rent and electricity.
Countable when referring to specific types of business expenses (e.g., different overheads). Uncountable when referring to the general sum of operating costs.