Which of the following is not considered as company overhead?

In the context of company expenses, overhead refers to the ongoing expenses of operating a business that are not directly tied to producing a product or service. In this categorization, rent is typically classified as overhead because it is a fixed expense necessary for maintaining the physical space where business operations occur.

Bonds, while they may incur costs related to interest, are considered financing expenses rather than overhead. Understanding the difference is crucial: overhead encompasses costs directly tied to the day-to-day operations, whereas bonds are related to how a company finances its operations.

Salaries can be categorized as overhead, but this classification depends on the type of roles. For example, salaries paid to support staff that do not directly produce goods or services are overhead, while salaries for production staff would not be.

Utilities, similar to rent, also fall under overhead as these are necessary costs for the business to function but do not directly contribute to product creation.

In summary, since rent represents a necessary operational cost, it is included in overhead. The distinction between financing expenses and operational overhead is critical in understanding which expenses fall into the overhead category.