Overhead is a complex topic, but yet so very simple: it is the amount of expenses a company has that do not provide service or product delivery. In other words, overhead can be rent, insurance, and salaries for employees, to name a few. The problem with this is, many small businesses do not raise enough income to cover these costs, leading to not only lost business, but less income. They often do the opposite: they have the funding that allows fancy Class-A office complexes and the hiring of highly-specialized workers.