Is this a new company setup? Then you have many options; there is an account already created called "Computer and Internet Expense" (Acct #61700 if you have account numbers turned on in your Preferences) in many versions of QB.

If it is not a new company setup, be sure to check your preexisting expense accounts before creating a new account so you don't create a duplicate internet expense account. It could be confusing later on if you have been accruing expenses for the same service in two or more accounts.

If you do create a new account and you are a sole proprietorship using QB to help with tax returns, just be sure you put the tax-line mapping to Schedule C: Other business expenses so you get the business deduction come tax time.