Overhead is the P&L line that carries fixed costs: everything the business pays regardless of order volume, with recurring entries prorated daily and one-offs booked to their day. It is the last cost before EBITDA, and the block a month's contribution margin has to clear.
In nouz it is everything entered on the Overhead page as Overhead or as Other costs, sorted into overhead categories so the run-rate can be read by kind. Marketing spend, entered on the same page under Add cost, counts in marketing costs instead, so no euro is counted twice, and that one rule keeps CM3 honest about what growth actually costs.
Recurring entries are prorated daily and one-off entries land on the day they are booked. A one-off genuinely was one day's decision; an insurance year was not, and spreading it is what keeps Tuesdays comparable to each other.
It is the last thing subtracted before EBITDA, which is why it is also the thing your break-even date is measured against. Going through it every quarter, line by line, is the quarterly fixed cost review. The overhead cost template carries the same fields the Overhead page asks for, recurrence and start date included.
