Expenses related to overhead typically appear on a company's income statement as they directly play into the overall profitability of the business. The company must account for overhead expenses to determine net profit, also referred to as the bottom line. Removing the associated expenses from the gross revenues, also referred to as the top line, along with other production related expenses, accomplishes this.
Read more: Overhead Definition | Investopedia http://www.investopedia.com/terms/o/overhead.asp#ixzz4Oam8F48D
Follow us: Investopedia on Facebook