(software) Software for controlling the allocation and use of various hardware resources (memory, CPU time, disk space, input and output devices) to tasks and remote terminals.

(finance) Negative operating income.

A room in a hospital used for performing surgery (originally designed for operations in front of observers).

A room in a hospital used for performing surgical operations.

(business, accounting) Any expense incurred in running a business, such as sales and administration, as opposed to production.

(business) The business cycle from startup of operations to the profit; from obtaining the raw material, through designing and production, to the distribution and profits.

plural of operating system

present participle of co-operate

A table on which a patient lies during a surgical operation.

plural of operating table