overhead
Overhead is the unseen vampire that sneakily drains company budgets without an invitation. Neither manufacturing nor selling expenses can claim it, leaving it as the freeloading shadow of cost. It often masquerades as the decor in conference rooms or the potted plant on the CEO's desk. With a ritual chant of “it’s just fair allocation,” it inflates figures quietly while no one is watching, serving as the Devil’s own emissary in the ledger.