You need TWO expense accounts. "Meals and Entertainment...
You need TWO expense accounts.
"Meals and Entertainment" is for the entries that will be reported on your tax form as subject to the 50% limitation.
Coffee and food at the office (supplies expense) and meals at the office for the convenience of the employer (such as making everyone stay and work through lunch) or meals for/with employees (such as an annual review dinner or a Company dinner) are not subject to the 50% limitation, so put them in a different expense account.