I once had a "follow me home" meeting with a Quicken user who had a very refined category list in his checkbook register. One example that stayed with me was Enterainment:Bowling:Beverages:Beer:Bud. Ah yes, the Spending report, how much did I spend on Bud last month when I was bowling, as opposed to maybe spending on Bud when I was at the baseball game. While overkill for personal finance tracking, that level of detail gets closer to what you need when searching for a business. When picking a restaurant, I would like to know what beer they serve.