adjective, adverb, nounpl: overheads (noun plural)
despesa geral, custo indireto, acima da cabeça
1. Above one's head; in the sky or at a height above
The airplane flew overhead during the storm.
O avião voou acima de nossas cabeças durante a tempestade.
2. Business costs not directly attributable to production (indirect costs)
The company reduced its overhead by cutting administrative expenses.
A empresa reduziu suas despesas gerais cortando gastos administrativos.
3. A throw or hit made with the arm raised above the head
The tennis player executed a perfect overhead smash.
A tenista executou um perfeito ataque por cima com a raquete.
4. A projector system that displays images on a screen
The teacher used an overhead projector to show the slides.
O professor usou um projetor de transparências para mostrar os slides.
In Brazil, 'overhead' is frequently used in English form within corporate and business contexts, particularly in multinational companies. In sports contexts, especially tennis, 'overhead' or 'smash' is understood both in Portuguese and English. The accounting sense is more technical and used primarily in formal business Portuguese.
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