Overheads and Operating expense

Operating expense and overheads are semantically related. In some cases you can use "Operating expense" instead a noun "Overheads".

Operating expense 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.

Overheads and operating expense are semantically related. Sometimes you can replace term "Overheads" with "Operating expense", this terms are similar.