Factory Overheads are costs that are connected directly to the production of goods and services but they are not identified as labor or materials. Examples include Depreciation of equipment at a production site, rent for a retail site, utilities for locations other than corporate offices.
The reporting of these costs will vary by company - some or all of these costs can be:
Admin Overheads are a different kind of overhead--they are not directly connected to the production of goods and services. Admin Overheads are reported in Selling, General & Administrative (SG&A)
Factory Overheads might be called Site Overheads in non-manufacturing industries.
See also Direct Cost, Semi-variable Costs.
term list.