Site 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 not directly connected to the production of goods and services, they are reported in Selling, General & Administrative (SG&A)
Site Overheads might be called Factory Overheads in manufacturing.
See also Direct Cost, Semi-variable Costs.
term list.