the.com/overhead

means The ongoing costs of running a business — rent, utilities, salaries for support staff — that keep accruing whether or not you sell anything.

from Literally spatial at first: 'over head' meant simply 'above,' describing what hangs or passes overhead. By the late 1800s, American business usage bent the word sideways — 'overhead charges' or 'overhead expenses' were costs that sat above and beyond the direct cost of making a specific product, floating over the whole operation rather than attaching to any one sale. The physical over-your-head became the financial over-everything.