There is no definitive answer to this question, as it will depend on the business and the type of landscaping being undertaken. However, some possible expense categories for landscaping could include:
If the landscaping is being undertaken as part of wider building maintenance, then it is likely that it would come under this category. This would include things like maintaining gardens and green spaces around a building.
Another possible category for landscaping expenses is environmental. This could include things like planting trees or undertaking other landscaping work with the aim of reducing the business's carbon footprint.
Some businesses may choose to undertake landscaping as part of their marketing strategy. For example, if a business has a high-profile office building, they may want to make sure the surrounding area is well-landscaped to create a good impression on clients and customers.
There are many other possible expense categories for landscaping, depending on the business and the type of work being undertaken. Some other examples could include customer service (if the landscaping is being undertaken to improve the look of a customer-facing area), health and safety (if the work is being undertaken to reduce trip hazards), or even employee morale (if the work is being undertaken to create a more pleasant working environment).