overhead; indirect costs
Business/accounting term for expenses not directly tied to a specific product or service, such as rent, utilities, and administrative salaries.
To reduce overhead, we reviewed the office utility costs.
製造原価には直接費と間接費が含まれる。
Manufacturing costs include direct costs and indirect costs.
Compound of 間接 (indirect) + 費 (cost, expense). The term is a straightforward Sino-Japanese formation used in business and accounting contexts.