Which of the following is typically included in company overhead?

Company overhead refers to the ongoing costs associated with operating a business that are not directly tied to specific projects or services. One of the key components of overhead is advertising, as it encompasses expenses intended to generate business and promote the company's services or products. This cost is necessary for maintaining visibility in the market and attracting customers, but it does not directly result in revenue from a specific project.

Labor costs and materials are usually categorized as direct costs, which are linked directly to project execution. Equipment depreciation, while a cost of doing business, is often considered indirect overhead but doesn't fall into the same category as advertising when discussing typical overhead expenses. In summary, advertising is a recurring expense that supports the overall health and visibility of a business, making it a quintessential example of what is included in company overhead.