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Is there any smart selection of expense categories?

Yes, but you don’t pre-build these rules. Instead, the system creates a link between the category with the merchant when saving the claim, both for receipts and bank transactions with your Capture Expense category.

See AI in Capture Expense.

Why is a category not available when a user creates an expense claim?

If a category is not available, ensure the tag fields on the category record are empty. See Creating and editing categories.