Overhead

wiktionary

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From Middle English owerheved, over-hed, over hede(adverb), from Old English oferhēafod(adverb), equivalent to over- +‎ head. Compare German Low German overhoopt, överhoopt, German überhaupt.

overhead (plural overheads)

etymonline

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overhead (adv.)

mid-15c., over-hed, "above one's head, aloft," from over- + head (n.) or from a survival of Old English oferheafod. The adjective, "situated above or aloft," is attested from 1874. As a noun, short for overhead costs, etc., it is attested by 1914.