You will set up your various expenses on your chart of accounts. Direct expenses are classified as a "type" of cost of goods sold and overhead expenses are classified as a "type" of expenses. Your cell phone can be set up as a telephone expense account. Your meals/entertainment should be classified as an expense as well. The goal is being able to understand where your money is being spent on the various activities. I would encourage you to work with an accountant that can help ensure your file is being accurately input and they can work with you to understand what the reports mean.