Create consistent expense categories

Inputs: [EXPENSE SAMPLES], [CURRENT CATEGORIES], [ACCOUNTING POLICY]. Group supplied examples, define decision rules and identify ambiguous items. Keep tax treatment separate from internal categorisation. Output: A category dictionary, exception queue and up to five worked classifications from the supplied samples. Check: Rules classify similar receipts consistently; missing invoices remain unverified. Do not pad the examples or infer statutory treatment from an internal category. Identify the policy owner who can resolve ambiguous examples before the rulebook is used.