Budget items and Overhead

Budget items noun - The expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes.

Overhead is a synonym for budget items. In some cases you can use "Overhead" instead a noun phrase "Budget items".

Overhead noun - The expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes.

Budget items is a synonym for overhead. You can use "Budget items" instead a noun "Overhead".