Crossword Genius

The overheads for Bond's accommodation around Ireland (8)

Ross

I believe the answer is:

ceilings

I'm a little stuck...
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Here is my best explanation:

'the overheads' is the definition.
The answer and definition can be both man-made objects as well as being plural nouns.
Maybe there's a link between them I don't understand?

I don't understand how the remainder of the clue works.

Ross

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This clue was last seen in The Irish Times

(Other definitions for ceilings that I've seen before include "Overhead surfaces", "Upper limits (8)", "Overhead inside linings of rooms", "They're overhead indoors" and "They're overhead inside".)

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