I would like to add my voice to this chorus:  THIS IS NECESSARY. Companies need to categorize types of expenses across all classes and all vendors so we can identify similar expenditures across the entire business. If the different classes are spending money in a specific way to different vendors - like rent to different landlords or similar equipment from different vendors or different outside electricians providing repeated services, a simple report should identify that expense for the whole company - not just by individual vendor or individual class. This is a basic need that bookkeeping should provide - not a frill.