Editing Cost accounting (section)

=== Overheads ===
Overheads include:

* Production or works overhead including factory staff
* Administration overhead including office staff
* Sales overhead including production and maintenance of catalogues, advertising (development and purchases), exhibitions, sales staff, cost of money
* Distribution overhead
* Maintenance and repair including office equipment and factory machinery
* Supplies
* Utilities including gas, electric, water, sewer, and municipal assessments
* Other variable expenses
* Salaries/payroll including wages, pensions, and paycheck deductions (e.g., [[National Insurance]] and [[PAYE]] in the UK, [[Federal Insurance Contributions Act|FICA]] in the US)
*Occupancy (rent, mortgage, property taxes)
* [[Depreciation]] (durable goods including machinery and office equipment)
* Other fixed expenses

These categories are flexible, sometimes overlapping as different cost accounting principles are applied.