Dry cleaning can come under a few different expense categories, depending on the business. Typically, dry cleaning would come under the 'operational expenses' category, as it is a necessary cost for the business to function. However, it could also come under 'marketing expenses', if the business uses dry cleaning as a way to promote their brand or product (for example, by giving away free dry cleaning vouchers).
Another possibility is that dry cleaning could come under 'admin expenses', if the business employs someone specifically to deal with the dry cleaning (for example, if they have a lot of employees who need to wear uniforms that need to be regularly dry cleaned).
Ultimately, it is up to the business owner or finance team to decide which expense category is most appropriate for dry cleaning.