This is a difficult question to answer definitively because there are multiple ways to categorize expenses. For example, some businesses may choose to categorize energy bills under the heading of "Utilities" while others may create a separate category for "Energy."
The most important thing is to be consistent in how you categorize expenses. This will make it easier to track and manage your finances over time. If you are unsure which category to use for energy bills, you can always ask your accountant or financial advisor for guidance.