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When that structure is missing, rules create a different kind of rework: chasing corrections that stem from a taxonomy nobody agreed on in the first place.",[198],{"type":163,"attrs":199},{"color":165},{"type":96,"attrs":201,"content":203},{"textAlign":25,"key":202},"p-2",[204],{"text":205,"type":102,"marks":206},"VAT treatment in particular can depend on your specific circumstances, so if in doubt, consult a professional accountant or HMRC directly.",[207],{"type":163,"attrs":208},{"color":165},{"type":210,"attrs":211,"content":213},"heading",{"level":212,"textAlign":25},2,[214],{"text":215,"type":102,"marks":216},"Why most categorisation rework starts with the taxonomy, not the rules",[217],{"type":163,"attrs":218},{"color":165},{"type":220,"attrs":221},"blok",{"id":222,"body":223},"47eed4b4-809a-4d2c-998a-c900e3441dde",[224],{"_uid":225,"type":72,"asset":226,"caption":72,"overlay":230,"component":231},"i-462a9d3d-1671-4c76-bd5c-8f0058b08381",{"id":227,"alt":72,"name":72,"focus":72,"title":72,"source":72,"filename":228,"copyright":72,"fieldtype":77,"meta_data":229,"is_external_url":28},168565554465235,"https://a.storyblok.com/f/146026/8192x5464/ab80aa3023/a-team-of-employees-meeting.jpeg",{},[],"image",{"type":96,"attrs":233,"content":235},{"textAlign":25,"key":234},"p-3",[236,241,256,261,271],{"text":237,"type":102,"marks":238},"Without a shared taxonomy, rules have nothing consistent to enforce, and departments default to their own classification logic. 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Your team isn't getting this wrong because they're careless. They're getting it wrong because the taxonomy makes the right answer unclear.",[523],{"type":163,"attrs":524},{"color":165},{"type":210,"attrs":526,"content":527},{"level":394,"textAlign":25},[528],{"text":529,"type":102,"marks":530},"Operational expense categories",[531],{"type":163,"attrs":532},{"color":165},{"type":96,"attrs":534,"content":536},{"textAlign":25,"key":535},"p-9",[537],{"text":538,"type":102,"marks":539},"The categories need to be specific enough that your controller can run management reports from them, but clear enough that someone outside finance can pick the right one without second-guessing.",[540],{"type":163,"attrs":541},{"color":165},{"type":96,"attrs":543,"content":545},{"textAlign":25,"key":544},"p-10",[546],{"text":547,"type":102,"marks":548},"The following table offers a starting point for mapping categories to FRS 102 reporting lines and VAT treatment. Adjust it to your chart of accounts.",[549],{"type":163,"attrs":550},{"color":165},{"type":220,"attrs":552},{"id":553,"body":554},"97ceef3d-344e-4828-a87c-e1cae11e69c8",[555],{"_uid":556,"table":557,"component":718,"noLineBreak":28,"highlightLastRow":28},"923171f6-4cb9-462d-8cd3-fc88be65f7c7",{"tbody":558,"thead":707,"fieldtype":717},[559,571,583,594,606,617,629,639,651,661,672,683,695],{"_uid":560,"body":561},"28265382-800b-4b10-ab21-56765247d7cf",[562,565,568],{"_uid":563,"value":564},"7112dcc2-cf49-4125-bc39-425dfe82ee0e","Travel (transport)",{"_uid":566,"value":567},"6ac41e44-a32c-44c1-b0b3-64c121d498ba","Per function (cost of sales / distribution / admin)",{"_uid":569,"value":570},"9d9cbf2f-54d6-468f-abb9-6fa4611e2bfe","Standard rated; keep VAT receipts",{"_uid":572,"body":573},"a20050df-0301-4f0e-9fef-7d5581b9a39f",[574,577,580],{"_uid":575,"value":576},"7e15e4dd-7cf5-4d93-be09-7eaf3ac706e4","Travel (accommodation)",{"_uid":578,"value":579},"abf4bf1d-a501-4b3b-9017-c09856bfbd6b","Per function",{"_uid":581,"value":582},"a733b68a-756b-453b-b05c-1826de6a33d9","Standard rated",{"_uid":584,"body":585},"ada08c83-7bf2-494b-9354-2a4f4d91b749",[586,589,591],{"_uid":587,"value":588},"c9ec7e88-bdee-4214-814c-1b6c2fee83fa","Mileage (own vehicle, at advisory rates)",{"_uid":590,"value":579},"63354213-6a8b-49ff-97ed-5da277eedd2b",{"_uid":592,"value":593},"a3a836be-a402-4415-af4b-db2ba914e106","Different treatment from actual travel costs; separate category required",{"_uid":595,"body":596},"cfc8b0a7-910f-4723-bee5-ea5039947392",[597,600,603],{"_uid":598,"value":599},"05ae59bc-c447-4bfc-825f-4cd62dbfc0d2","Meals and subsistence (employee only)",{"_uid":601,"value":602},"f4e814b1-f557-4389-92c1-031bfd58a23f","Administrative expenses",{"_uid":604,"value":605},"3ceb790a-cc4b-493e-891d-72e6763b128c","Standard rated; must be employee-only to reclaim",{"_uid":607,"body":608},"77e261c6-7a56-4a94-9e20-443089f6ab7c",[609,612,614],{"_uid":610,"value":611},"bff02ee4-5653-4684-ac9d-ad702fd7ce2b","Staff entertainment",{"_uid":613,"value":602},"04dd5feb-ee24-4b7e-b33b-eddad5a1e13b",{"_uid":615,"value":616},"b727e8fc-583b-48eb-abae-0b465da21411","100% VAT recovery on staff-only events",{"_uid":618,"body":619},"c9e2c0dc-563f-4d6e-983d-dd8647a98d43",[620,623,626],{"_uid":621,"value":622},"0d6809c6-2ee6-45dd-8870-79b2af4ea298","Client or prospect entertainment",{"_uid":624,"value":625},"c96d38ec-45d4-437d-90ba-2a51d8fb0e5f","Distribution / administrative",{"_uid":627,"value":628},"1c42fd96-bb88-417f-a656-ef557fdd55d7","Blocked: zero VAT recovery on non-employees",{"_uid":630,"body":631},"a879da2b-957d-4357-84ed-55a47ca55965",[632,635,637],{"_uid":633,"value":634},"3bf464ea-cc74-4ae1-87bf-55fcdab0fbb0","Office supplies",{"_uid":636,"value":602},"61734646-517d-4b7e-9301-a6f9e016e8f1",{"_uid":638,"value":582},"7cb6f55a-e736-40b8-99fd-ade68a7dc90c",{"_uid":640,"body":641},"76449981-6b0a-4142-b790-6ef18d29c0ca",[642,645,648],{"_uid":643,"value":644},"7a831eca-ca38-4727-b23d-4c621a8e42c6","Software subscriptions",{"_uid":646,"value":647},"fa49f5e4-0331-4188-a58f-6ae71cbee617","Cost of sales OR administrative",{"_uid":649,"value":650},"b07ed66e-491b-45cb-9269-fede69894702","Sub-classify: direct delivery cost vs overhead",{"_uid":652,"body":653},"aa8f92de-e9c1-46bf-84e5-52e567f529bc",[654,657,659],{"_uid":655,"value":656},"73b0f9c0-d83b-4f63-ac20-e381c16055a5","Professional development",{"_uid":658,"value":602},"bf6330ac-48ab-4f1b-80de-853f7f627725",{"_uid":660,"value":582},"68b9fb87-b1ad-4f32-be77-16e587b58ef3",{"_uid":662,"body":663},"86e26be0-d91f-42ef-a7fa-ff9553233f52",[664,667,669],{"_uid":665,"value":666},"de1475ed-1a06-4a01-b251-83f9d98cca01","Professional fees",{"_uid":668,"value":602},"a990dc72-0626-434d-a410-a2cb3b639e3a",{"_uid":670,"value":671},"783cb565-12be-44b9-9154-2dd3992192c7","Standard rated; check partial exemption if mixed use",{"_uid":673,"body":674},"88886a0f-eabf-4e02-8371-98be0688a2ad",[675,678,680],{"_uid":676,"value":677},"3ebe16fc-ec5a-4ae7-b40f-0d6ac529e964","Phone and communications",{"_uid":679,"value":602},"4bbc693a-db48-4e36-9b31-bb8b6a701d49",{"_uid":681,"value":682},"8cb0c0c1-34d7-4783-9e3b-697bcc76a641","Apportion based on business vs personal use",{"_uid":684,"body":685},"bb1580d5-52a2-45bd-84a9-18fe7e8f9831",[686,689,692],{"_uid":687,"value":688},"6449bc34-d478-4aa9-8d12-5a72591b6591","Potential CapEx pending review",{"_uid":690,"value":691},"05af8531-7199-4b3c-b272-856fe1c145c4","Holding category",{"_uid":693,"value":694},"78a71118-cbe8-4479-ba39-ec0934a11be5","Route for controller sign-off before posting",{"_uid":696,"body":697},"98eb1a43-2441-4a55-889f-8847c55e6377",[698,701,704],{"_uid":699,"value":700},"32a03391-1300-4d96-a75f-489cc589f332","Miscellaneous (controlled)",{"_uid":702,"value":703},"b725d6fc-4693-4125-9fbc-8694765d647d","Varies",{"_uid":705,"value":706},"be43f47c-615d-41ac-9e60-e4aca347068a","Mandatory free-text description; quarterly review",[708,711,714],{"_uid":709,"value":710},"6655570d-5884-4ad9-8bfa-c8166fafd1f2","Category",{"_uid":712,"value":713},"52d9a8de-7e46-4c73-bf93-7394fcfbce05","Typical FRS 102 line",{"_uid":715,"value":716},"ce4fe45f-8ae6-44cd-a9a5-c04b11625176","VAT note","table","simpleTable",{"type":96,"attrs":720,"content":722},{"textAlign":25,"key":721},"p-11",[723,728,743],{"text":724,"type":102,"marks":725},"You need each category to map to exactly one nominal ledger code in your ",[726],{"type":163,"attrs":727},{"color":165},{"text":729,"type":102,"marks":730},"accounting system",[731,740,742],{"type":170,"attrs":732},{"href":733,"uuid":734,"anchor":25,"target":174,"linktype":175,"story":735},"/blog/accounting-automation","af9a4ef6-608d-4cb3-8b86-2e6746281542",{"name":736,"id":737,"uuid":734,"slug":738,"url":739,"full_slug":739,"_stopResolving":41},"8 excellent benefits of accounting automation",208785690,"accounting-automation","blog/accounting-automation",{"type":163,"attrs":741},{"color":183},{"type":185},{"text":744,"type":102,"marks":745},". When two categories share a code, your reconciliation breaks.",[746],{"type":163,"attrs":747},{"color":165},{"type":96,"attrs":749,"content":751},{"textAlign":25,"key":750},"p-12",[752],{"text":753,"type":102,"marks":754},"When your spend management platform can import your chart of accounts directly, every export matches your ledger structure without manual mapping. That gives you cleaner records, faster reconciliation, and fewer month-end corrections.",[755],{"type":163,"attrs":756},{"color":165},{"type":210,"attrs":758,"content":759},{"level":394,"textAlign":25},[760],{"text":761,"type":102,"marks":762},"Staff and client entertainment",[763],{"type":163,"attrs":764},{"color":165},{"type":96,"attrs":766,"content":768},{"textAlign":25,"key":767},"p-13",[769,774,783],{"text":770,"type":102,"marks":771},"Staff and client entertainment must always be two separate categories. ",[772],{"type":163,"attrs":773},{"color":165},{"text":775,"type":102,"marks":776},"VAT Notice 700/65",[777,780,782],{"type":170,"attrs":778},{"href":779,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.gov.uk/guidance/business-entertainment-and-vat-notice-70065",{"type":163,"attrs":781},{"color":183},{"type":185},{"text":784,"type":102,"marks":785}," allows 100% VAT recovery on staff-only events but blocks any recovery on entertaining UK non-employees. Merging these categories means you'll either claim VAT you shouldn't or fail to claim VAT you're entitled to.",[786],{"type":163,"attrs":787},{"color":165},{"type":96,"attrs":789,"content":791},{"textAlign":25,"key":790},"p-14",[792],{"text":793,"type":102,"marks":794},"Say your sales manager expenses a dinner with a prospective client and two colleagues. Without separate categories, this lands in a generic entertainment line, and your finance team can't split the VAT recovery without going back for the attendee breakdown.",[795],{"type":163,"attrs":796},{"color":165},{"type":96,"attrs":798,"content":800},{"textAlign":25,"key":799},"p-15",[801,806,815],{"text":802,"type":102,"marks":803},"When events include both staff and external guests, expense submissions should capture total attendees, number of employees, and number of non-employees. HMRC's compliance guidelines (",[804],{"type":163,"attrs":805},{"color":165},{"text":807,"type":102,"marks":808},"GFC8",[809,812,814],{"type":170,"attrs":810},{"href":811,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.gov.uk/government/publications/help-with-vat-compliance-controls-guidelines-for-compliance-gfc8/employee-expenses-part-5",{"type":163,"attrs":813},{"color":183},{"type":185},{"text":816,"type":102,"marks":817},") require VAT to be apportioned between reclaimable staff portions and blocked non-employee portions. Capturing this data at the point of submission will save your team from trying to reconstruct it later.",[818],{"type":163,"attrs":819},{"color":165},{"type":210,"attrs":821,"content":822},{"level":394,"textAlign":25},[823],{"text":824,"type":102,"marks":825},"Partial exemption and digital records",[826],{"type":163,"attrs":827},{"color":165},{"type":96,"attrs":829,"content":831},{"textAlign":25,"key":830},"p-16",[832,837,846],{"text":833,"type":102,"marks":834},"If your business makes both taxable and exempt supplies, ",[835],{"type":163,"attrs":836},{"color":165},{"text":838,"type":102,"marks":839},"VAT Notice 706",[840,843,845],{"type":170,"attrs":841},{"href":842,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.gov.uk/guidance/partial-exemption-vat-notice-706",{"type":163,"attrs":844},{"color":183},{"type":185},{"text":847,"type":102,"marks":848}," requires you to attribute input tax across three categories:",[849],{"type":163,"attrs":850},{"color":165},{"type":481,"content":852},[853,864,875],{"type":484,"content":854},[855],{"type":96,"attrs":856,"content":858},{"textAlign":25,"key":857},"p-17",[859],{"text":860,"type":102,"marks":861},"Input tax directly attributable to taxable supplies is fully recoverable",[862],{"type":163,"attrs":863},{"color":165},{"type":484,"content":865},[866],{"type":96,"attrs":867,"content":869},{"textAlign":25,"key":868},"p-18",[870],{"text":871,"type":102,"marks":872},"Input tax directly attributable to exempt supplies is not recoverable",[873],{"type":163,"attrs":874},{"color":165},{"type":484,"content":876},[877],{"type":96,"attrs":878,"content":880},{"textAlign":25,"key":879},"p-19",[881],{"text":882,"type":102,"marks":883},"Residual input tax is recoverable only in proportion to taxable use",[884],{"type":163,"attrs":885},{"color":165},{"type":96,"attrs":887,"content":889},{"textAlign":25,"key":888},"p-20",[890,895,904],{"text":891,"type":102,"marks":892},"Every miscategorised expense distorts this calculation. The ",[893],{"type":163,"attrs":894},{"color":165},{"text":896,"type":102,"marks":897},"Chartered Institute of Taxation",[898,901,903],{"type":170,"attrs":899},{"href":900,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.taxadvisermagazine.com/article/demystifying-partial-exemption-getting-vat-recovery-right",{"type":163,"attrs":902},{"color":183},{"type":185},{"text":905,"type":102,"marks":906}," (CIOT) warns that businesses tend to default to treating uncertain expenses as exempt. If your team does that across £50,000 of mixed-use input tax over a year, the under-recovery adds up fast. That's cash you were entitled to reclaim, quietly leaking out of every VAT return.",[907],{"type":163,"attrs":908},{"color":165},{"type":96,"attrs":910,"content":912},{"textAlign":25,"key":911},"p-21",[913],{"text":914,"type":102,"marks":915},"Making the taxable/exempt split clear at the point of categorisation saves your team from untangling it at month-end.",[916],{"type":163,"attrs":917},{"color":165},{"type":96,"attrs":919,"content":921},{"textAlign":25,"key":920},"p-22",[922,931],{"text":923,"type":102,"marks":924},"VAT Notice 700/22",[925,928,930],{"type":170,"attrs":926},{"href":927,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat",{"type":163,"attrs":929},{"color":183},{"type":185},{"text":932,"type":102,"marks":933}," requires records to be kept digitally. A single incorrect coding rule applied across multiple transactions can flow into every VAT return until you identify and correct it. Quarter after quarter. What starts as an isolated error can become a recurring compliance failure that compounds over time.",[934],{"type":163,"attrs":935},{"color":165},{"type":96,"attrs":937,"content":939},{"textAlign":25,"key":938},"p-23",[940],{"text":941,"type":102,"marks":942},"Each transaction also needs context beyond the category itself. Cost centre, project or client code, supplier, and approval workflow data give you detailed reports across multi-department organisations and save time pulling data for audits or board reporting.",[943],{"type":163,"attrs":944},{"color":165},{"type":210,"attrs":946,"content":947},{"level":212,"textAlign":25},[948],{"text":949,"type":102,"marks":950},"Keeping your expense categories accurate as you scale",[951],{"type":163,"attrs":952},{"color":165},{"type":96,"attrs":954,"content":956},{"textAlign":25,"key":955},"p-24",[957],{"text":958,"type":102,"marks":959},"Getting the taxonomy right is the hard part. Keeping it right is the ongoing one. Even a well-designed category structure degrades without automation to enforce consistent coding and a named owner to maintain it as the business changes.",[960],{"type":163,"attrs":961},{"color":165},{"type":210,"attrs":963,"content":964},{"level":394,"textAlign":25},[965],{"text":966,"type":102,"marks":967},"Rule-based automation",[968],{"type":163,"attrs":969},{"color":165},{"type":96,"attrs":971,"content":973},{"textAlign":25,"key":972},"p-25",[974],{"text":975,"type":102,"marks":976},"Rule-based automation within your spend management platform handles known patterns. If a supplier is always coded to the same nominal account, a rule fires every time and produces the same result. You get deterministic, auditable categorisation without needing training data.",[977],{"type":163,"attrs":978},{"color":165},{"type":210,"attrs":980,"content":981},{"level":394,"textAlign":25},[982],{"text":983,"type":102,"marks":984},"Machine learning",[985],{"type":163,"attrs":986},{"color":165},{"type":96,"attrs":988,"content":990},{"textAlign":25,"key":989},"p-26",[991],{"text":992,"type":102,"marks":993},"But what about the transactions that don't match any rule? A new supplier, an ambiguous one-off, a non-PO invoice from a vendor your team hasn't seen before.",[994],{"type":163,"attrs":995},{"color":165},{"type":96,"attrs":997,"content":999},{"textAlign":25,"key":998},"p-27",[1000,1005,1020],{"text":1001,"type":102,"marks":1002},"Machine learning (ML) models analyse historical patterns to recommend the appropriate general ledger (GL) code for unfamiliar suppliers, ambiguous spend, and transactions where no rule exists. This is especially useful for ",[1003],{"type":163,"attrs":1004},{"color":165},{"text":1006,"type":102,"marks":1007},"invoice processing",[1008,1017,1019],{"type":170,"attrs":1009},{"href":1010,"uuid":1011,"anchor":25,"target":174,"linktype":175,"story":1012},"/blog/automated-invoice-processing","4b0df3af-40de-4ee5-994c-884e00b711c0",{"name":1013,"id":1014,"uuid":1011,"slug":1015,"url":1016,"full_slug":1016,"_stopResolving":41},"Automated invoice processing: all you need to know",208803049,"automated-invoice-processing","blog/automated-invoice-processing",{"type":163,"attrs":1018},{"color":183},{"type":185},{"text":1021,"type":102,"marks":1022}," where there's no purchase order to match against.",[1023],{"type":163,"attrs":1024},{"color":165},{"type":96,"attrs":1026,"content":1028},{"textAlign":25,"key":1027},"p-28",[1029,1033,1042],{"text":310,"type":102,"marks":1030},[1031],{"type":163,"attrs":1032},{"color":165},{"text":1034,"type":102,"marks":1035},"ICAEW's position",[1036,1039,1041],{"type":170,"attrs":1037},{"href":1038,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.icaew.com/insights/viewpoints-on-the-news/2024/oct-2024/ai-use-cases-eight-ways-ai-can-help",{"type":163,"attrs":1040},{"color":183},{"type":185},{"text":1043,"type":102,"marks":1044}," is that AI outputs should be treated as a starting point requiring human review. In practice, that means keeping an auditable rule layer alongside ML predictions.",[1045],{"type":163,"attrs":1046},{"color":165},{"type":96,"attrs":1048,"content":1050},{"textAlign":25,"key":1049},"p-29",[1051],{"text":1052,"type":102,"marks":1053},"One thing worth acknowledging: ML suggestions are only as good as your historical coding. If your team has been classifying inconsistently for years, the model learns those inconsistencies. Cleaning up your taxonomy first gives ML a better foundation to work from.",[1054],{"type":163,"attrs":1055},{"color":165},{"type":96,"attrs":1057,"content":1059},{"textAlign":25,"key":1058},"p-30",[1060],{"text":1061,"type":102,"marks":1062},"The combination works best when both approaches apply consistently across every spend type. Card transactions, expense claims, and supplier invoices should all code against the same taxonomy, in the same system.",[1063],{"type":163,"attrs":1064},{"color":165},{"type":96,"attrs":1066,"content":1068},{"textAlign":25,"key":1067},"p-31",[1069,1074,1083],{"text":1070,"type":102,"marks":1071},"In practice, re:cap, a European fintech platform, found that applying machine learning to its own ",[1072],{"type":163,"attrs":1073},{"color":165},{"text":1075,"type":102,"marks":1076},"bank transaction categorisation",[1077,1080,1082],{"type":170,"attrs":1078},{"href":1079,"uuid":25,"anchor":25,"target":267,"linktype":81},"https://www.re-cap.com/blog/ai-machine-learning",{"type":163,"attrs":1081},{"color":183},{"type":185},{"text":1084,"type":102,"marks":1085}," improved accuracy from 92% to 98.8% across hundreds of thousands of daily transactions.",[1086],{"type":163,"attrs":1087},{"color":165},{"type":96,"attrs":1089,"content":1091},{"textAlign":25,"key":1090},"p-32",[1092,1097,1112],{"text":1093,"type":102,"marks":1094},"Spendesk applies a similar hybrid model. Rules handle known coding patterns while ",[1095],{"type":163,"attrs":1096},{"color":165},{"text":1098,"type":102,"marks":1099},"intelligent categorisation",[1100,1109,1111],{"type":170,"attrs":1101},{"href":1102,"uuid":1103,"anchor":25,"target":174,"linktype":175,"story":1104},"/blog/automated-expense-categorization","8dc5f3f2-9451-46c1-bb45-4aeac3d932ea",{"name":1105,"id":1106,"uuid":1103,"slug":1107,"url":1108,"full_slug":1108,"_stopResolving":41},"Autocat: automated expense categorization with Spendesk",208782316,"automated-expense-categorization","blog/automated-expense-categorization",{"type":163,"attrs":1110},{"color":183},{"type":185},{"text":1113,"type":102,"marks":1114}," suggests GL codes for new transactions. According to Spendesk, accountants using the platform see up to 80% fewer manual data entries, with a 90% acceptance rate on AI-suggested coding. 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A named owner in your finance team should field the inevitable \"where do I code this?\" queries and keep the structure current as the business changes.",[1132],{"type":163,"attrs":1133},{"color":165},{"type":481,"content":1135},[1136,1147,1158],{"type":484,"content":1137},[1138],{"type":96,"attrs":1139,"content":1141},{"textAlign":25,"key":1140},"p-34",[1142],{"text":1143,"type":102,"marks":1144},"Review exceptions monthly to catch recurring miscodings early",[1145],{"type":163,"attrs":1146},{"color":165},{"type":484,"content":1148},[1149],{"type":96,"attrs":1150,"content":1152},{"textAlign":25,"key":1151},"p-35",[1153],{"text":1154,"type":102,"marks":1155},"Review the miscellaneous category quarterly for patterns that warrant a new named category",[1156],{"type":163,"attrs":1157},{"color":165},{"type":484,"content":1159},[1160],{"type":96,"attrs":1161,"content":1163},{"textAlign":25,"key":1162},"p-36",[1164],{"text":1165,"type":102,"marks":1166},"Update the full taxonomy annually whenever business models, regulations, or vendor relationships change",[1167],{"type":163,"attrs":1168},{"color":165},{"type":96,"attrs":1170,"content":1172},{"textAlign":25,"key":1171},"p-37",[1173,1178,1193],{"text":1174,"type":102,"marks":1175},"A ",[1176],{"type":163,"attrs":1177},{"color":165},{"text":1179,"type":102,"marks":1180},"close checklist",[1181,1190,1192],{"type":170,"attrs":1182},{"href":1183,"uuid":1184,"anchor":25,"target":174,"linktype":175,"story":1185},"/blog/month-end-close-checklist","9c1c9470-d1fa-4803-a9d6-0435c57795e5",{"name":1186,"id":1187,"uuid":1184,"slug":1188,"url":1189,"full_slug":1189,"_stopResolving":41},"The month-end close checklist for finance teams",208803071,"month-end-close-checklist","blog/month-end-close-checklist",{"type":163,"attrs":1191},{"color":183},{"type":185},{"text":1194,"type":102,"marks":1195}," catches categorisation gaps before they compound. 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