Overhead
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wiktionary
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
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.