hi, jeffry The infrequent expenses are under their own list. Selling industries lose is listed in industry profits. Bulldozing track or stations loses are listed under track maintenance, replacing or retire trains under train maintenance. I can't come up with another one that may be count as overhead and I don't think there is, because the manual said and I quot "Overhead is a figure that will generally run about 1 percent to 3 percent of your revenue. It represents the assorted costs of running a business—the taxes, fees, licenses, pens, notepads, yellow sticky-notes, coffee, phone bills, and so on."