I put my web expenses as a sub account of communication expenses since it's really a blog and I can communicate with clients through it.  I also use communication expenses for things like VoIP since I don't have a land line phone.

The point is, it really doesn't matter where you put it.  A deduction is a deduction.  The point of the chart of accounts is to help you generate meaningful reports.  When you get to tax time, if you put this deduction under office expenses or utilities rather than other expense, it really doesn't matter.  If you got audited and you were a complete mess...auto deductions under meals, travel under office supplies, you give the IRS a reason to dig deeper, but when it comes down to it, an allowable expense is an allowable expense.  Track the expenses in a way that best helps you run your business.