> ## Documentation Index > Fetch the complete documentation index at: https://developers.pleo.io/llms.txt > Use this file to discover all available pages before exploring further. # Overview > The Bookkeeping Categories API enables you to manage bookkeeping categories and the groups used to organise them in Pleo. export const RememberCallout = ({title, children}) =>
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; ## Bookkeeping Categories A bookkeeping category describes the purpose of an expense, such as travel, office supplies, or software. Bookkeeping categories help customers classify expenses consistently before exporting accounting entries to their ERP or accounting system. Each bookkeeping category belongs to a bookkeeping category group. It can also be linked to an account from the customer's chart of accounts and to a tax code. The [Chart of Accounts API](/reference/accounts/chart-of-accounts-api-overview) is used to sync GL accounts from the Accounting System into Pleo. See the [Chart of Accounts Sync Overview](/docs/current/platform/accounting-integrations/imports/accounts/accounts-sync-overview) for how that sync works.

The Bookkeeping Categories API is used to manage the internal Pleo mapping between synced Chart of Accounts entries and Pleo bookkeeping categories, via the category's `accountId`. This holds true even if the Chart of Accounts API isn't used and accounts are instead managed manually in the Pleo Web App: the `accountId` still refers to the same underlying Pleo account record either way. ## Category Groups A bookkeeping category group collects related bookkeeping categories, such as travel, software, or office expenses. Each group has a type that describes its purpose, a customisable display name, and optional integration-specific metadata. Use the Category groups resource to create, retrieve, update, delete, and search for groups. When creating or moving a bookkeeping category, identify its existing parent group by `categoryGroupId`. ## Managing Categories and Category Groups Use the Categories resource to create, retrieve, update, delete, and search for bookkeeping categories. Each category is identified by a unique `categoryId`, and each group by a unique `categoryGroupId`. Archive a bookkeeping category instead of deleting it when the category must remain available for historical bookkeeping data.

Archiving or unarchiving a bookkeeping category group applies the same status to every bookkeeping category in the group. ## Category Aggregations Use the Category aggregations resource to retrieve bookkeeping category groups together with their bookkeeping categories and linked accounts for a company. ## Rate Limits The APIs have a rate limit of 600 requests per minute.