Classify by purpose
Berth, insurance, energy, maintenance, parts, equipment and modernization reveal patterns better than vendor names alone.
Connect costs to work and components
Associate parts with the affected component and service event so expensive systems become visible over time.
Separate major investments
New navigation electronics can distort running costs. Separate recurring operation, maintenance and modernization without losing the original transaction.
Avoid false precision
Complete evidence and consistent categories beat complex models. Tax or commercial decisions require professional advice.