How to Group Overhead Expenses into Fixed or Variable Categories in QuickBooks

An expense is recorded when an asset is used or there is an outflow of cash. The expense accounts were created during the Express Start or Advanced Setup and provide you with the basic classifications needed for properly tracking your expenses.

Although QuickBooks does not automatically create other groupings within the expenses category, a recommendation would be to group your expenses by fixed (or uncontrollable) and variable (or controllable). When you review your costs, these additional groupings make easy work of determining which costs you have more control over.

You can also categorize expenses as an Other Expense, which is an expense that is not normal to your operations. You should contact your accountant for advice on what expenses are appropriate to record to an Other Expense category type.
From Laura Madeira’s QuickBooks 2012 In Depth