überschüssige Kosten - translation to English
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überschüssige Kosten - translation to English

DUTCH MEASURE FOR AIRCRAFT NOISE
Kosten Unit

überschüssige Kosten      
surplus expenses, expenses that are not fully recognized for tax purposes
surplus expenses      
überschüssige Kosten (Kosten die nicht oder nur teilweise von der Steuer abgesetzt werden können)

Wikipedia

Kosten unit

The Kosten unit (Ke) is a commonly used aggregate measure for aircraft noise in the Netherlands, developed by the Kosten Committee[1] 1963. A yearly average which represents outdoor noise levels.