There is no definitive answer to this question, as it will depend on the specific business and their accounting practices. However, web hosting could generally come under one of the following expense categories:

1. Technology

This is the most common category that web hosting would fall under. Technology expenses would include anything related to the maintenance and upkeep of the company's website and digital infrastructure.

2. Marketing

Another possible category for web hosting expenses is marketing. This is because hosting can be seen as a way to reach and engage potential customers or clients.

3. Administrative

Another possibility is to include web hosting under the umbrella of administrative expenses. This would be particularly true if the website is used for business purposes such as conducting transactions or providing customer service.

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Ultimately, the decision of which expense category to put web hosting under will come down to the specific business and what makes the most sense for their accounting practices.