To delete an expense category,
1) Go to company settings
2) Select Categories
3) Select the category you want to delete
4) Click 'Delete'
5) Select a 'replacement category' from the drop down menu if applicable.
6) Confirm by clicking Delete

Please note:
i) If the expense category has an active expense policy, you will receive an alert with the option to select a replacement expense category.
ii) If no replacement category is selected, all expenses under the deleted category will be assigned under the category 'Others'.