Hi Mel, thanks for joining the QuickBooks Community :) - it's up to you how you wish to code this, you could create an additional account such as 'Miscellaneous: cutlery' to group these under, or you could include these in your existing 'Purchases: food and beverages' code. Generally, if you'd like deeper insight into the company's spending and for reporting purposes, it's best to split these into discrete categories.