Definition of Miscellaneous Expense In accounting, miscellaneous expense may refer to a general ledger account in which small, infrequent transaction amounts are recorded. The account Miscellaneous Expenses should be used as the last resort. Miscellaneous expenses cover business-related costs that don’t fall under major categories like rent, payroll, or inventory. While these expenses may be irregular or infrequent, they still play a vital role in daily operations. From last-minute office supplies to small service fees, these costs can add up quickly. Keeping a close eye on them ensures accurate financial records, prevents unnoticed spending, and helps maintain overall financial stability. Common Examples of Miscellaneous ... Miscellaneous expenses are minor, one-off, irregular costs businesses incur. They can vary greatly between periods because they are generally not predictable. They are a type of indirect expense that isn’t explicitly tied to the production of goods or services, such as labor, materials, or overhead. A miscellaneous expense refers to any business cost that doesn’t clearly fit into a predefined category, like office rent, payroll, software subscriptions, or travel. Instead, these expenses are small, infrequent, or irregular. Think of them as the “everything else” bucket in your general ledger.