There is no definitive answer to this question, as it will depend on the specific business and their accounting practices. However, some possible expense categories for logo design could include:
Advertising and Marketing
Many businesses will categorize logo design under their advertising and marketing expenses. This is because a logo is often used as part of a company's branding and marketing materials, such as on their website, business cards, and in social media.
Another common expense category for logo design is professional services. This is because logo design is typically done by a professional graphic designer, and the cost of their services will be invoiced separately from any other expenses.
Some businesses may have a separate category for logo design, or may include it under other miscellaneous expenses. This will again depend on the specific business and their accounting practices.