Adult Social Care Glossary, v 0.6

Includes things like ICT, HR, property and finance costs, which may be directly or indirectly assigned to Primary Support Reasons. These should be included in the SSMSS column, so that the actual service cost for comparison purposes can be deduced. Some overhead costs are charged directly, e.g. ICT equipment, phone charges, but these are true costs of running the business and aren't generally included in SSMSS (where they aren't charged directly they may end up as part of the overall ICT overhead included in the SSMSS column, but these differences would not be material enough to affect unit costs).