Which type of expenses typically includes costs for office utilities and administrative staff?

Overhead expenses represent the costs that are not directly tied to a specific project but are necessary for the overall operation of a business. These expenses are essential for maintaining the company's infrastructure and support services, which include items such as office utilities (electricity, water, internet) and the salaries of administrative staff who help manage projects but are not charged directly to any single job or project.

While direct job expenses pertain to costs that can be directly attributed to a particular project, like materials and labor, overhead expenses are more generalized and support the wider range of company functions. Project-specific costs would refer to expenses incurred that are unique to a specific project, and operational costs often encompass a broader category that can include overhead but also includes the costs directly tied to running the day-to-day business activities. Therefore, identifying overhead expenses as the type that encompasses administrative and office utility costs aligns perfectly with their role in a construction or business context.