Etymology
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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.

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Definitions of overhead
1
overhead (n.)
the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes;
Synonyms: operating expense / operating cost / budget items
overhead (n.)
(computer science) the processing time required by a device prior to the execution of a command;
Synonyms: command processing overhead time / command processing overhead / command overhead
overhead (n.)
(computer science) the disk space required for information that is not data but is used for location and timing;
Synonyms: disk overhead
overhead (n.)
a transparency for use with an overhead projector;
Synonyms: viewgraph
overhead (n.)
(nautical) the top surface of an enclosed space on a ship;
overhead (n.)
a hard return hitting the tennis ball above your head;
Synonyms: smash
2
overhead (adv.)
above your head; in the sky;
planes were flying overhead
overhead (adv.)
above the head; over the head;
bring the legs together overhead
3
overhead (adj.)
located or originating from above;
an overhead crossing
From wordnet.princeton.edu