over·head /ˌovɚ/
 經常開支,普通用費(a.)在頭上的,高架的(ad.)在頭頂上,在空中,在高處
 overhead
 耗消; 額外支出的; 額外支出; 管理費用; 總支出; 虛耗; 開銷
 overhead
 一般管理費用 負擔 架空
 O·ver·head adv. Aloft; above; in or attached to the ceiling or roof; in the story or upon the floor above; in the zenith.
 While overhead the moon
 Sits arbitress.   --Milton.
 Note: Also used adjectively; as, an overhead crane, gear, etc.
 Overhead engine, a vertical steam engine in which the cylinder stands above the crank.
 Overhead work, a general term in manufactories for countershafting and gearing, when overhead.
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 overhead
      adj : located or originating from above; "an overhead crossing"
            [ant: surface, subsurface]
      n 1: the expense of maintaining property (e.g., paying property
           taxes and utilities and insurance); it does not include
           depreciation or the cost of financing or income taxes
           [syn: operating expense, operating cost, budget
           items]
      2: (computer science) the processing time required by a device
         prior to the execution of a command [syn: command
         processing overhead time, command processing overhead,
         command overhead]
      3: (computer science) the disk space required for non-data
         information (used for location and timing) [syn: disk
         overhead]
      4: a transparency for use with an overhead projector [syn: viewgraph]
      5: (nautical) the top surface of an enclosed space on a ship
      6: a hard return hitting the tennis ball above your head [syn:
         smash]
      adv 1: above your head; in the sky; "planes were flying overhead"
      2: above the head; over the head; "bring the legs together
         overhead"