It is recommended to make the items as comprehensive as possible, that is, from the highest concept. Here's why you need to make the item as comprehensive as possible. This applies to all accounts, such as assets or liabilities, expenses or items.
-If the list of items is small, it is easier to select when entering or modifying a transaction. -You can respond flexibly to changes in the situation. An item refers to a classification, and the classification criteria are supposed to change over time. If you set it to constant food and housing expenses, you can use it continuously even if your work life or household composition changes. It also facilitates management through continuous use. -There is no conflict between lower-level items and roles. And since this item can be created fluidly when entering a transaction, it is better to deal with a comprehensive concept for relatively high level items.
For more detailed account settings, refer to Item Hierarchy.