Senior Member
Found in a list of rubriques (aggregates) used in presenting a chart of accounts, just after "Impôts et Taxes non industriels" and just before "Produits et charges financières", I have a group named:

"Indivis administratifs"

Does anyone have any idea what "indivis" means?
Is there some implied noun missing here?
Googling gives less than nothing ....
  • chapteryx

    Senior Member
    Thanks, doodlebugger!

    That would tend to indicate that as expenses (the context of the document), such "indivis administratifs" would therefore be some administrative overhead expenses which can not be logically applied to individual divisions or per-unit / per-volume production?

    If so, would "Administration Overheads" then serve as a good translation?


    Senior Member
    France french
    Je ne suis pas spécialiste de ce domaine, mais il me semble que le terme indivis indique seulement ce qui est du par un ensemble de personnes solidairement responsables et que ça ne comporte pas la notion de overhead (supplément ou dépassement par rapport à quelque chose.


    Senior Member
    A further update for clarification ... I've since discovered that these "indivis administratifs" include: insurance premiums, fees for lawyers, auditors, certain consultants, rent for admin premises, registration costs for patents, etc.

    So, in answer to my own original question, "indivis" here refers to "expenses that are not separable for purposes of allocation to individual cost centres". Inseparable being indivisible, hence "indivis".

    Thanks doodlebugger and maurice for your assistance.

    (NB: overhead in English does not mean dépassement at all, more along the lines of frais généraux or charges indirectes)