Practice money · documentation · reviewed 28 August 2026
Practice expense recordkeeping map
A category-and-evidence map for keeping business records usable throughout the year.
Use the resource →Use when setting up bookkeeping and during monthly close, not only at tax time.
This does not decide deductibility, accounting method, payroll treatment, or tax classification.
Recheck the source links before relying on an older saved copy. Entries stay in this open page. Copy or print the working copy before leaving.
Working resource
Make the invisible facts visible.
Review point 01
Choose stable categories
Use categories that match the practice and can be reconciled consistently over time.
Review point 02
Define acceptable evidence
For each category, record which receipt, invoice, contract, mileage, statement, or allocation record is retained.
Review point 03
Separate business and personal
Document mixed-use allocations and avoid relying on account location as the only business-purpose evidence.
Review point 04
Reconcile monthly
Compare ledger, bank, card, payment processor, invoices, refunds, and outstanding items.
Review point 05
Protect sensitive records
Map access, encryption, backup, retention, and secure sharing with accountants or bookkeepers.
Review point 06
Close with an exception log
Record missing evidence, unusual transactions, corrections, and questions for professional review.
Private working copy
Carry the review into your own next action.
Your entries remain only in this open page. They are not saved, uploaded, transmitted, or placed in the URL. Use a non-identifying reference—not a client name.
Your working copy
Controlling material
Read the authority, not merely the worksheet.
Educational information only; not legal, clinical, tax, billing, or regulatory advice. A resource cannot resolve facts it was not given or authority that changed after the review date.
