Overhead costs are usually measured in monetary terms, but non-monetary overhead is possible in the form of time required to accomplish tasks.
This does not include the capital cost of constructing or purchasing the equipment (depending on whether it is made by the owner or was purchased as a constructed system).
Operating costs are incurred by all equipment — unless the equipment has no cost to operate, requires no personnel or space and never wears out.Note: This note was left in parentheses years prior and only moved to template in 2017.
Equipment operating costs may include: Some of these are not applicable in all instances.
The staff needed to keep the shop operational are mostly considered overhead.