[] () a share of overheads(= money that a business spends on equipment, electricity, rent, etc.) that are considered to be part of the cost of producing a particular product or supplying a particular service直接费用，直接成本（用于设备、用电、租金等方面的费用）◆We have a system for allocating direct overheads between the different production units.我们拥有一套在不同生产单位之间摊销直接费用的制度。◆the direct overhead costs associated with the project与项目有关的直接成本➡indirect overhead