In management accounting theory there are 3 main categories of expenses: 1) Direct Materials 2) Direct Labour And 3) Overhead - basically what doesn't fit in m

In management accounting theory there are 3 main categories of expenses: 1) Direct Materials 2) Direct Labour And 3) Overhead - basically what doesn't fit in materials and labour that is not tied directly to the company's product or services. Examples of overhead include: electricity, property taxes, advertising, accounting, janitors, cleaning supplies, distribution costs, legal fees, interest on money loaned, human resources department