Which of these is a typical item found in group overhead?

The typical item found in group overhead is utility costs at corporate offices. Group overhead refers to the costs associated with running the overall business operations that are not directly tied to a specific department or location but are necessary to support the company as a whole. Utility costs, such as electricity, water, and heating for corporate office spaces, fall under this category because they are general costs incurred by the company to maintain its facilities and operations.

Employee benefits, while a significant expense, are often categorized within departmental budgets or employee compensation structures, rather than being classified solely as overhead. Vehicle depreciation is directly related to the operational costs of the rental fleet and is usually accounted for differently as it pertains to asset management. Interest on loans is a financial expense that relates to borrowing and is often treated separately from operational overhead, focusing more on financing costs rather than operational support. By clearly identifying utility costs as part of overhead, companies can better manage and allocate their resources for overall operational efficiency.