# Types of Expense Category

<table><thead><tr><th width="232.46875">Category</th><th width="230.46484375">What to record here</th><th width="340.7265625">Typical examples</th></tr></thead><tbody><tr><td><strong>Purchase of Goods</strong></td><td>Anything you buy purely to <strong>resell</strong> (finished goods) or to incorporate directly into what you sell (raw materials/merchandise).</td><td>Retail inventory, wholesale stock, parts that go into a product you manufacture.</td></tr><tr><td><strong>Traveling &#x26; Transport</strong></td><td>Costs of moving people or goods for business.</td><td>Grab/taxi fares, air tickets, tolls, mileage claims, courier fees, lorry hire.</td></tr><tr><td><strong>Salaries &#x26; Wages</strong></td><td>Gross pay to employees on payroll.</td><td>Basic salary, overtime, bonuses.</td></tr><tr><td><strong>Employer EPF, SOCSO, EIS</strong></td><td>The statutory <strong>employer</strong> share of contributions.</td><td>Any cost that employer contributes for EPF, SOCSO employer share, EIS.</td></tr><tr><td><strong>Staff Allowances</strong></td><td>Cash or in‑kind benefits that top up basic salary.</td><td>Travel allowance, phone allowance, meal allowance.</td></tr><tr><td><strong>Commissions</strong></td><td>Sales incentive paid to salesperson, agents or referral partners.</td><td>Agent commissions, affiliate payouts, referral fees.</td></tr><tr><td><strong>Entertainment</strong></td><td>Spending to build or maintain customer/supplier relationships and staff welfare</td><td>Client lunches, appreciation events, staff meals.</td></tr><tr><td><strong>Marketing &#x26; Advertisement</strong></td><td>Promotion where the primary purpose is to market your product or brand.</td><td>Facebook/Google ads, influencer fees, billboard rental.</td></tr><tr><td><strong>Rental / Lease</strong></td><td>Periodic payments to use property or equipment you don’t own.</td><td>Office/shop rent, warehouse rent, equipment rent</td></tr><tr><td><strong>Internet &#x26; Phone Charges</strong></td><td>Phone, internet related costs.</td><td>Phone landline, fibre internet, mobile data plans, company SIMs</td></tr><tr><td><strong>Water &#x26; Electricity</strong></td><td>Utility bills for business premises.</td><td>TNB, water bills</td></tr><tr><td><strong>Printing &#x26; Stationery</strong></td><td>Printing and stationery used in the office.</td><td>Paper, ink cartridges, notebooks, pens, name cards, printing flyers.</td></tr><tr><td><strong>Repair &#x26; Maintenance</strong></td><td>Maintenance of company assets</td><td>Air‑cond servicing, software bug‑fix support, repainting, vehicle tyre change.</td></tr><tr><td><strong>Insurance &#x26; Roadtax</strong></td><td>Mandatory or risk‑mitigation premiums and insurance fees.</td><td>Fire insurance, public liability, vehicle comprehensive cover, JPJ road‑tax.</td></tr><tr><td><p><strong>Purchases of Equipment</strong> </p><p><strong>> RM2 000</strong></p></td><td>Capital items providing benefit > 1 year and costing <strong>more than RM2 000</strong>.</td><td>Laptops, machinery, furniture sets, delivery van.</td></tr><tr><td><p><strong>Purchases of Equipment</strong> </p><p><strong>&#x3C; RM2 000</strong></p></td><td>Small‑ticket tools &#x26; gadgets that cost <strong>less than RM2 000</strong> each.</td><td>Portable hard drive, table fan, small power tools.</td></tr><tr><td><strong>Accounting &#x26; Tax Fee</strong></td><td>Professional fees for bookkeeping, audit, tax compliance or advice.</td><td>PigeonBook subscription, audit fee.</td></tr><tr><td><strong>Stock Write‑off</strong></td><td>Adjustment when inventory is lost, damaged or obsolete.</td><td>Expired food, stolen items, shrinkage identified in stock count.</td></tr><tr><td><strong>Training</strong></td><td>Costs to improve employees’ skills <strong>directly related</strong> to the business.</td><td>Training course or workshops, professional certifications</td></tr><tr><td><strong>Gift &#x26; Donation</strong></td><td>Contributions without direct commercial benefit.</td><td>Donations, sponsorships, charity gifts</td></tr><tr><td><strong>License &#x26; Subscription</strong></td><td>Periodic fees for rights or software.</td><td>Microsoft 365, SaaS apps, Spotify business plan, website domain renewals, business license.</td></tr><tr><td><strong>Office Expenses</strong></td><td>Miscellaneous running costs that don’t fit elsewhere.</td><td>Pantry snacks, office décor, cleaning services, pest control.</td></tr><tr><td><strong>Owner’s Drawing</strong></td><td><strong>Cash or non‑cash withdrawals by sole‑proprietor or partners</strong> for personal use.</td><td>Personal bank transfers, taking stock home</td></tr></tbody></table>


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