Definition of Sundry Expenses
In accounting and bookkeeping, sundry expenses are expenses that are small in amount and rare in occurrence. For these rare and insignificant expenses, a company might use a general ledger account entitled Sundry Expenses for these items.
If any of the items recorded in Sundry Expenses begin to occur frequently and/or become significant, a new account should be opened for such items.
Sundry expenses could also refer to a line on a company's income statement. Such a line will likely include the combined total of several expense accounts that have small balances.
Today, we are likely to use the description Miscellaneous Expenses for these items.