> ## Documentation Index
> Fetch the complete documentation index at: https://docs.penzum.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Expense Categories

> Classifying expenses by category

Every expense can be assigned a category, which helps with overview and reporting. Every category also maps to an accounting ledger code — this appears in the "Expenses by category" table in [Reports](/en/reports), and is useful when handing the report to an accountant.

## Available categories

| Category                | Ledger code                    |
| ----------------------- | ------------------------------ |
| IT software             | T55 — Services used            |
| IT SaaS / subscription  | T55 — Services used            |
| IT cloud service        | T55 — Services used            |
| IT hardware             | T52 — Material costs           |
| IT maintenance          | T55 — Services used            |
| Marketing / advertising | T55 — Services used            |
| Marketing / creative    | T55 — Services used            |
| Marketing / print       | T52 — Material costs           |
| Office supplies         | T52 — Material costs           |
| Office rent             | T55 — Services used            |
| Utilities               | T55 — Services used            |
| Postage / courier       | T55 — Services used            |
| Accounting              | T55 — Services used            |
| Legal services          | T55 — Services used            |
| Consulting              | T55 — Services used            |
| Subcontractor           | T56 — Other services           |
| Telecommunications      | T55 — Services used            |
| Travel                  | T55 — Services used            |
| Vehicle                 | T55 — Services used            |
| Training / education    | T55 — Services used            |
| Insurance               | T55 — Services used            |
| Representation          | T57 — Other personnel expenses |
| Official fees           | T86 — Other expenditures       |
| Bank fee                | T87 — Financial expenditures   |
| Other                   | T56 — Other services           |

Two special, non-expense markers are also available: **Withdrawal / personal** (if the item is actually an entrepreneurial withdrawal or personal, not a business expense) and **Ignore** (to exclude the item from summaries, e.g. a mistaken entry).

## Changing a category

Any expense's category can be changed later — click the expense row and select the new category.