General Growth's overhead costs are 3.6% of revenue, compared with tonier operations like Rouse, at 4.8%.

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In general, he says, there is less overhead for service-based businesses, which don't require large outlays for equipment and inventory.

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Banks should not recover other costs of their debit card programs such as the cost of producing and distributing debit cards, general costs of deposit accounts, branch costs, and overhead.

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In the process, though, it fractures the product life-cycle for systems built by those private companies, raises overhead costs on remaining work, and in general make the companies less competitive.

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Gregory Sullivan, the Massachusetts inspector general, says that fee does not include millions of dollars in overhead that has translated into profit.

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