"Miscellaneous expense" is a general ledger account used for small expenses not recorded in other accounts, according to the accounting dictionary on Simplestudies. Accounting Coach notes that it is generally better to set up a more specific expense account than to list an expense as miscellaneous.
Accounting Coach also indicates that it is common for companies to lump many small expenses together on an income statement under "miscellaneous expenses." This approach removes the multiple listings of minimal amounts. Miscellaneous expenses are listed under the operating section in the non-operating section of an income statement. These expenses don't impact operating profit, but they reduce the company's bottom-line profit.