Miscellaneous expense is a general ledger account that may contain a large number of minor transactions. These transactions are for amounts so small that they are not worth categorizing in a separate account. If any of these expenses increase in size in later periods, they may then be tracked within a separate account.
A line item with this designation is commonly used in the income statement, and aggregates the amounts of several minor expense accounts. If this aggregate line item were not used, the income statement would contain so many line items that it would not fit within a single page.