Absorbed Overhead

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(Source: Business Continuity Management Institute - BCM Institute)

2. Overhead which, by means of absorption rates, is included in costs of specific products or saleable services, in a given period of time. Under- or over-absorbed overhead: the difference between overhead cost incurred and overhead cost absorbed: it may be split into its two constituent parts for control purposes.

(Source: OGC, Information Technology Infrastructure Library (ITIL) v3)