By Tammy Hoang, QuickBooks ProAdvisor | Construction Cost Accounting | (949) 889-3283 Most construction contractors know their direct costs — materials, labor, subcontractors, equipment rental on a specific job. The number they often do not know with the same precision is their overhead: the cost of keeping the business running regardless of which projects are active. Construction overhead costs are the indirect expenses that must be recovered across every job you complete —