o"ver*head`(?), n. 1. same as overhead expenses.
2. A compartment on a train, bus, or airplane used for storage of luggage or accessory equipment; called also
(Sports) A stroke with a racket in which the ball is struck with the racket over the head, moving in a downward motion; also called
O`ver*head" expenses, etc. } (Accounting) Those general charges or expenses in any business which cannot be charged up as belonging exclusively to any particular part of the work or product, as where different kinds of goods are made, or where there are different departments in a business; -- called also fixed charges, establishment charges, or (in a manufacturing business) administration charges, selling charges, and distribution charges, etc.
[Webster 1913 Suppl.]
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