Which of the following is NOT listed as an example of corporate overhead?

• A. Research And Development Costs
• B. Human Resources
• C. Medical Records
• D. Billing

Answer: (A)

Overhead consists of ongoing, indirect costs that keep the organization running and support many functions, rather than expenses tied to delivering a specific service to a single customer. Functions like human resources, which handles staffing and policy across the whole organization, medical records, which manage patient information for all departments, and billing, which runs the revenue cycle for the entire operation, are all classic examples of this broad, supportive category.

Research and development costs, however, are typically linked to creating or improving services or products and are usually tracked separately as project-specific investments or capitalizable activities rather than general operating overhead. That’s why they’re not listed as corporate overhead.