Which of the following is NOT considered project overhead?

Project overhead refers to the indirect costs associated with a construction project that are not tied directly to specific tasks or physical goods but are essential for the overall administration and operation of the project. These overhead costs typically include items such as general site expenses, administrative salaries, project management fees, and facilities necessary to support the project.

Labor costs, materials, and equipment rentals are directly tied to the execution of specific tasks within a project. Labor costs represent the money paid to workers directly involved in the project, materials pertain to the physical items needed to complete the work, and equipment rental involves costs associated with the tools and machinery used in construction. All these expenses are typically categorized under direct costs or specific project expenses rather than overhead.

On the other hand, advertising does not directly pertain to the financial aspects of executing the project itself but instead relates to promoting the business or the project to potential clients or stakeholders. Therefore, advertising is not an expense that can be classified as project overhead, as it does not contribute to the direct functionality or completion of the project at hand.