Orion Law Management Orion Desktop Articles Reporting KPI - Average Net Overhead Updated April 14, 2025 18:43 Average Net Overhead is the net cost that each Partner must cover before any profits are generated by their billings. This is calculated by taking the total expenses of the Firm before any partner distributions or salaries and subtracting the billings of all non-partner Timekeepers. The resulting number is then divided by the number of full time equivalent partners (equity and non-equity). Was this article helpful? Yes/No