Administrative overheads under CAS-11 require consistent measurement, traceable assignment, separate presentation, and material disclosures in cost statements. Administrative overheads under CAS-11 are the costs of general management and administration, excluding production overheads, marketing overheads and finance costs. The standard requires these overheads to be measured as the aggregate of resources consumed in administrative activities, with specified treatment for leased assets, software costs, outside services, subsidies or grants, abnormal costs, fines, penalties, damages and recoveries. Assignment to cost objects must follow traceability, cause-and-effect or benefits-received principles on a reasonable and consistent basis. Administrative overheads must be presented separately in the cost statement and disclosed where material.