adj.1. Located, functioning, or originating from above.
2. Of or relating to the operating expenses of a business.
n.1. The operating expenses of a business, including the costs of rent, utilities, interior decoration, and taxes, exclusive of labor and materials.
2. Nautical The top surface in an enclosed space of a ship.
3. Something, such as a light fixture, that is located above head height.
4. Sports A stroke in a game, such as tennis or badminton, that is made with a hard downward motion from above the head.
5. a. An overhead projector.
b. The image projected by an overhead projector.