I made an expense category for Tax Penalties & Late Fees because we hired an accountant to help us with our taxes, but she created a huge mess. We got charged late fees and penalties on all our taxes, which we paid each time the notices came in throughout the year. The accounting firm has finally issued us a check to cover penalties that could have been avoided. I'm trying to add it to Undeposited Funds but I want to make sure I categorize it into the correct account. How would I categorize this check?