Overheads/indirect costs
From ControllingWiki
This is the IGC-DEFINITION (abbreviated)
Overheads/ indirect costs / Gemeinkosten
Indirect costs are the opposite of direct costs. The salary of a departmental head of a production workshop would count as a direct cost in this department, or as an overhead related to the orders that pass through this department.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
