The Miscellaneous Expenses category within your Chart of Accounts is intended to be only used for rare, small, one-off SG&A transaction recording. If you use the expense category as a catch-all for different expenses, you need to revisit your accounting processes.
The miscellaneous expense category is used to account for indirect costs and overhead expenses that do not change with the volume of sales, are not directly attributable to operations, and are not of such a significant size or frequency of purchase to warrant their own SG&A expense category.
The word “miscellaneous” comes from the Latin word “miscere,” meaning “to mix.” Use this general ledger account to record minimal amounts that occur occasionally. If you find the amount or frequency of an item you’re reporting increasing, then you should create a new general ledger account to report on these as selling, general, and administrative business expenses.
Do nothing if you are satisfied with the spending level being recorded here. The next question is, would a 10% reduction in this general ledger account significantly change your total Operating Income dollars? If no, do nothing.