As an employee of a major corporation's IS division, overhead is one of my favorite words.

When I'm doing "overhead," quite simply, it means that I'm not writing code--and I'm still getting paid.  My first week or two on the job, all the paperwork I have to fill out and introductory meetings and seminars get logged under overhead.  All the compliance training HR makes me do is also overhead.

But wait, there's more!  When I have to call one of our tech support lines to fix one of my Unix accounts or get something else fixed, that's overhead.  When the CD-ROM drive on my work computer blows up, the entire afternoon I spend trying to fix it and find a new one is overhead.  When I have to go down the hall to use another office's copy machine because we don't have one, that's overhead.

I LOVE overhead.