Tom- Yes, set up all the categories you think you may need. Even go to excess, with too many categories; if you find later that you do not need so much detail, you can rename categories to combine them. But it is much more difficult to break one category into several other categories in the future. And plan your useage of the "memo" field also, so you can do detail reports and searches in the future. Ric- You have to expand your thinking about computer data. Use the memo field to record details, so future searches can be done quickly. I would record the above purchase as a split transaction: memo - - - - - - Category - - - - - - - Amount #43: drive belt - Repairs:mowers - - - - 25.00 4 23-5-18 @12.50 -Chem:lawn fert - - - - 50.00 qt Weedicide - - -Chem:lawn herb - - - - 25.00 Using this type of detail, I can track unit #43 to see if it is experiencing unusual extra maintenance (a lemon, or operator abuse?, etc.), and what parts it is using. I can also track the cost of this particular fert formulation over several years, without rummaging through any paper documents. It does take some extra time to input this detail data, but reports and searches are much faster in the future. No paper filing system can match a computer database for ease of use int his manner.