I am trying to appropriately name an account for these types of "official" fees. The fee doesn't really relate to a particular project, nor a normal type of expense.

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    Can you add context to this question? Is this for your personal bookkeeping or for a business? Commented Aug 3, 2014 at 17:12

1 Answer 1


Generalized expenses cause the most headaches because of the inability to easily attribute their cause or justification precisely as you've described.

Traditionally, they are called "General & Administrative".

For easier analysis later, it's best to give a precise and, most importantly, consistent description to the account, from the most general to the left to the most specific on the right. Accounts can then easily be parsed later by hand or by machine.

In this case, calling the account:

General & administrative - Travel expenses - Government expenses - Passport renewal

Could be appropriate since any subaccount can be balanced off the main ledger for analysis. For example, debiting & crediting General & administrative - Travel expenses could let you see all G&A travel expenses. Parsing only Government expenses or Travel expenses and balancing them into another book will let you see those costs specifically across all types.

Please be sure to use a consistent delimiter.

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