Sundry expenses are miscellaneous expenditures that are not frequently incurred. These expenses are recorded within an account called sundry expenses. The intent behind using this account is so that the accounting staff does not have to waste time identifying the exact nature of these expenditures and allocating them to other, more precisely defined accounts.
If certain expenditures within this classification begin to be incurred more frequently, then they should be moved out of the sundry expenses account and into an account that more specifically identifies them.
Sundry expenses are also known as miscellaneous expenses.