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http://acqnotes.com/acqnote/careerfields/operating-and-support-cost
Operating and Support Cost (O&S) consists of sustainment costs incurred from the initial system deployment through the end of system operations. This includes costs directly and indirectly attributable to the system (i.e., costs that would not occur if the system did not exist), regardless of funding source or management control.
https://www.cape.osd.mil/files/OS_Guide_v9_March_2014.pdf
Cost of support activities that provide general services ... cost of field-generated electricity and commercial electricity necessary to support the operation of a system. 2.1.2 Training Munitions and Expendable Stores Costs of the unit-level consumption of training munitions, rockets, missiles, and
https://www.investopedia.com/terms/o/operating-cost.asp
Operating costs are expenses associated with the maintenance and administration of a business on a day-to-day basis. The total operating cost for a company includes the cost of goods sold ...
https://en.wikipedia.org/wiki/Operating_cost
Operating (Operational) costs are the expenses which are related to the operation of a business, or to the operation of a device, component, piece of equipment or facility. They are the cost of resources used by an organization just to maintain its existence.
http://www.acqnotes.com/Attachments/Operating%20and%20Support%20Cost%20Estimating%20Guide%202009.pdf
OPERATING AND SUPPORT COST-ESTIMATING GUIDE ... cost of medical support for the same technician would be an indirect cost. 1 See DoD 7000.14-R, Financial Management Regulation (ref f), ... Operation of the Defense Acquisition System (ref b), describes the evolutionary
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