Intel Corp (INTC)

[herb will]

The question was whether Intel gross margins reflected fab and equipment cost.

"Examples of manufacturing overhead include the depreciation or the rent on the factory building, depreciation on the factory equipment,"

http://www.accountingcoach.com/blog/what-is-manufacturing-overhead-and-what-is-included

Well if you are selling beer that you brewed in a room in you house it would subject to income taxes. You might think about allocating a portion of the cost of the house to the room and taking depreciation charges to offset your profits.
http://www.irs.gov/Businesses/Small-Businesses-%26-Self-Employed/Home-Office-Deduction