The gross amount of earnings received by an entity for the operation of a specific activity. It does not include any deductions for such items as expenses, bad debts or contractual allowances.
The general costs of operating an entity that are allocated to all the revenue-producing operations of the entity, but which are not directly attributable to a single activity. For example, overhead costs normally include maintenance of plant, occupancy costs, housekeeping, administration and others.... overheads
The distribution of financial risk among parties furnishing a service. For example, if a hospital and a group of medical practitioners form a corporation to provide health care at a fixed price, a risk-sharing arrangement would entail both the hospital and the group being held liable if expenses were to exceed revenues.... risk sharing
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