Expense categories
Common expense account types and how to use them in your chart of accounts.
Jul 11, 2026
Expense categories are the accounts in your chart where costs are recorded. Each category represents a type of spending. Your chart of accounts contains a section for expenses, and you select the appropriate one each time you record a cost.
Common expense categories
| Category | Use for | Example |
|---|---|---|
| Utilities | Electricity, water, gas, internet | Monthly electric bill for the office |
| Repairs & Maintenance | Building, vehicle, and equipment repairs | Fixing a broken printer or patching a roof leak |
| Supplies | Office, cleaning, or operational supplies | Printer paper, pens, cleaning products |
| Travel & Transport | Fuel, tolls, vehicle mileage, accommodation | Taxi fare to meet a client, hotel stay |
| Salaries & Wages | (Usually a separate section) Employee compensation | Payroll (often managed separately) |
| Rent | Office, warehouse, or vehicle leasing | Monthly office rental |
| Insurance | Business, vehicle, or property insurance | Annual business insurance premium |
| Professional Fees | Legal, accounting, or consulting services | Accountant's annual fee |
| Advertising & Marketing | Promotional costs, social media ads | Facebook ad campaign, printed brochures |
| Meals & Entertainment | Client meetings, team events | Lunch with a vendor, team dinner |
| Bank Fees & Interest | Service charges, loan interest | Monthly bank fee, loan interest payment |
| Depreciation | Allocation of asset costs over time | (Usually automatic; check with your accountant) |
How to find the right category
-
Go to Settings → Chart of Accounts (or Accounts).
Open in Usystems -
Look for the Expense section (often labeled as 6000–6999 or similar depending on your accounting standard).
-
Scan the list for an account that matches your cost. If you're unsure, ask your accountant.
-
Use that account number or name when recording an expense.
Tips
- Your accounting administrator can add new expense accounts if the standard ones don't fit your business.
- Consistent categorization makes your reports more useful for analysis.
- If a cost doesn't fit any existing category, don't guess—ask your accountant to create one or assign it to the closest match.
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