General conditions (sometimes "GCs" — distinct from General Contractor) are the indirect costs of running a construction project that are not tied to a specific trade scope. Typical general conditions line items include project supervision (project manager, superintendent), site office trailer, temporary utilities (power, water, telecom), dumpsters, port-a-johns, security fencing, signage, daily cleanup, safety gear, project documentation, and similar project-level overhead.
General conditions are typically budgeted as a separate line in the estimate (often 5 to 12% of total contract value on commercial work) or as a fixed monthly cost. They are owner-visible (typically itemized on the SOV) and distinct from contractor home-office overhead and profit, which are typically marked up on top of direct costs and general conditions.