Jeff Brown is trying to coin a new term “Underfoot”.

You can use underfoot where you use overhead.  Here’s an example from Underfoot post:

Building this proposed multi-tier platform will have an initial 20% underfoot while we retool and lay the foundation.  Once that is done we will be 50% more efficient though we will have to spend an additional recurring 5% underfoot to keep the axles greased.

Overhead means expense; how much extra you pay to get something.
Underfoot means investment; how much you invest in order to get more of something.

I personally like “Underfoot”; however, it’s not a household term.  If you like it too, use it in your blogs and link to Jeff’s post.

I linked to it three times in this short article.