Overhead items may be inevitable, however, there are ways to make them tolerable.

Take a walk through your workplace. Jot down any little thing you see: desk and overhead lights, telephones, office equipment, two-way radios, etc. Then break those items down into subcategories containing items needed to run them. For instance, your telephones require telephone service, both local and long distance. Your office equipment requires software of many types, Internet access, cables and other accessories.