Collapse of earth into underground mines, or subsidence, is a serious problem. In room-and-pillar and long-wall mines, columns of coal and other structures are used to support the ground above. Later in the mining process, they are often taken out. The mines are left to collapse.
We view overhead as two types of costs and define them as follows: Manufacturing overhead (also referred to as factory overhead, factory burden, and manufacturing support costs) refers to indirect factory-related costs that are incurred when a product is manufactured.
Overhead. Definition: Overhead is those administrative expenses of a business that are required to operate general corporate functions, and which cannot be definitively attributed to any revenue-generating activities or units of output (such as products to be sold).verhead is a necessary part of a business, and must be paid for even when sales levels are low or nonexistent. The cost of overhead can be substantial, which is why managers tend to closely monitor it. Examples of overhead expenses are as follows: 1  Accounting. 2  Administrative salaries.