Usually means: Costs not directly tied to production.
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Similar:
elevated, viewgraph, smash, operating cost, aerial, budget items, command overhead, command processing overhead, command processing overhead time, disk overhead, more...

Opposite:
underground, beneath, below, underneath, under

Types:
fixed, variable, mixed, more...

Meter:

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Adjectives:
high, low, administrative, additional, blue, variable, general, little, significant, computational, extra

Crossword clues:
from the top,   absorbed, as a cost,   high above,   above me,   placed above,   pitching costs,   presentation aid,   up above,   above you,   look from above

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