Integration Management with SAP R/3
Costs that cannot be traced directly to a particular allocation base (such as a product).
These include costs that could conceivably be traced directly to cost objects or cost centers, but are allocated by means of overhead keys instead because it is not economically feasible to trace such costs (for example, the costs for screws and other small parts).
[vgl. www.sapinfo.net/glossary (5.01.2002), URL]