There is no definitive answer to this question, as domain registration can fall under multiple expense categories depending on the specific business and domain in question. However, some common expense categories for domain registration include:
Domain registration is often considered a technology expense, as it is required for most businesses to have an online presence. This can include not only the cost of registering the domain name, but also any associated costs such as web hosting fees.
Another common expense category for domain registration is marketing. This is because a domain name is often used as part of a company's branding and marketing efforts, and can be seen as a necessary investment in order to build and maintain a strong online presence.
Domain registration can also sometimes fall under the the category of miscellaneous expenses. This is generally reserved for domain names that are not essential to the business, but are still considered valuable assets. For example, a company might register a domain name for a future product or service, or to protect their brand from cybersquatters.