diff --git a/app/Factory/ExpenseCategoryFactory.php b/app/Factory/ExpenseCategoryFactory.php
new file mode 100644
index 000000000000..08bbb8e4e81d
--- /dev/null
+++ b/app/Factory/ExpenseCategoryFactory.php
@@ -0,0 +1,31 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2020. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://opensource.org/licenses/AAL
+ */
+
+namespace App\Factory;
+
+use App\DataMapper\ClientSettings;
+use App\DataMapper\CompanySettings;
+use App\Models\ExpenseCategory;
+use Illuminate\Support\Facades\Log;
+
+class ExpenseCategoryFactory
+{
+    public static function create(int $company_id, int $user_id) :ExpenseCategory
+    {
+        $expense = new ExpenseCategory();
+        $expense->user_id = $user_id;
+        $expense->company_id = $company_id;
+        $expense->name = '';
+        $expense->is_deleted = false;;
+
+        return $expense;
+    }
+}
diff --git a/app/Http/Controllers/ExpenseCategoryController.php b/app/Http/Controllers/ExpenseCategoryController.php
index d054a66f17f1..c49b50251574 100644
--- a/app/Http/Controllers/ExpenseCategoryController.php
+++ b/app/Http/Controllers/ExpenseCategoryController.php
@@ -124,9 +124,9 @@ class ExpenseCategoryController extends BaseController
      */
     public function create(CreateExpenseCategoryRequest $request)
     {
-        $tax_rate = ExpenseCategoryFactory::create(auth()->user()->company()->id, auth()->user()->id);
+        $expense_category = ExpenseCategoryFactory::create(auth()->user()->company()->id, auth()->user()->id);
 
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -137,11 +137,11 @@ class ExpenseCategoryController extends BaseController
      */
     public function store(StoreExpenseCategoryRequest $request)
     {
-        $tax_rate = ExpenseCategoryFactory::create(auth()->user()->company()->id, auth()->user()->id);
-        $tax_rate->fill($request->all());
-        $tax_rate->save();
+        $expense_category = ExpenseCategoryFactory::create(auth()->user()->company()->id, auth()->user()->id);
+        $expense_category->fill($request->all());
+        $expense_category->save();
 
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -192,9 +192,9 @@ class ExpenseCategoryController extends BaseController
      *       ),
      *     )
      */
-    public function show(ShowExpenseCategoryRequest $request, ExpenseCategory $tax_rate)
+    public function show(ShowExpenseCategoryRequest $request, ExpenseCategory $expense_category)
     {
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -245,9 +245,9 @@ class ExpenseCategoryController extends BaseController
      *       ),
      *     )
      */
-    public function edit(EditExpenseCategoryRequest $request, ExpenseCategory $tax_rate)
+    public function edit(EditExpenseCategoryRequest $request, ExpenseCategory $expense_category)
     {
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -300,12 +300,12 @@ class ExpenseCategoryController extends BaseController
      *       ),
      *     )
      */
-    public function update(UpdateExpenseCategoryRequest $request, ExpenseCategory $tax_rate)
+    public function update(UpdateExpenseCategoryRequest $request, ExpenseCategory $expense_category)
     {
-        $tax_rate->fill($request->all());
-        $tax_rate->save();
+        $expense_category->fill($request->all());
+        $expense_category->save();
 
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -355,13 +355,13 @@ class ExpenseCategoryController extends BaseController
      *       ),
      *     )
      */
-    public function destroy(DestroyExpenseCategoryRequest $request, ExpenseCategory $tax_rate)
+    public function destroy(DestroyExpenseCategoryRequest $request, ExpenseCategory $expense_category)
     {
-        $tax_rate->is_deleted = true;
-        $tax_rate->save();
-        $tax_rate->delete();
+        $expense_category->is_deleted = true;
+        $expense_category->save();
+        $expense_category->delete();
 
-        return $this->itemResponse($tax_rate);
+        return $this->itemResponse($expense_category);
     }
 
     /**
@@ -424,9 +424,9 @@ class ExpenseCategoryController extends BaseController
 
         $expense_categories = ExpenseCategory::withTrashed()->find($this->transformKeys($ids));
 
-        $expense_categories->each(function ($tax_rate, $key) use ($action) {
-            if (auth()->user()->can('edit', $tax_rate)) {
-                $this->base_repo->{$action}($tax_rate);
+        $expense_categories->each(function ($expense_category, $key) use ($action) {
+            if (auth()->user()->can('edit', $expense_category)) {
+                $this->base_repo->{$action}($expense_category);
             }
         });
 
diff --git a/app/Transformers/ExpenseCategoryTransformer.php b/app/Transformers/ExpenseCategoryTransformer.php
new file mode 100644
index 000000000000..9a5d522ef537
--- /dev/null
+++ b/app/Transformers/ExpenseCategoryTransformer.php
@@ -0,0 +1,55 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2020. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://opensource.org/licenses/AAL
+ */
+
+namespace App\Transformers;
+
+use App\Models\Document;
+use App\Models\ExpenseCategory;
+use App\Utils\Traits\MakesHash;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * class ExpenseCategoryTransformer.
+ */
+class ExpenseCategoryTransformer extends EntityTransformer
+{
+    use MakesHash;
+    use SoftDeletes;
+    
+    protected $defaultIncludes = [
+    ];
+
+    /**
+     * @var array
+     */
+    protected $availableIncludes = [
+    ];
+
+
+
+    /**
+     * @param Expense $expense_category
+     *
+     * @return array
+     */
+    public function transform(ExpenseCategory $expense_category)
+    {
+        return [
+            'id' => $this->encodePrimaryKey($expense_category->id),
+            'user_id' => $this->encodePrimaryKey($expense_category->user_id),
+            'name' => (string) $expense_category->name ?: '',
+            'is_deleted' => (bool) $expense_category->is_deleted,
+            'updated_at' => (int) $expense_category->updated_at,
+            'archived_at' => (int) $expense_category->deleted_at,
+            'created_at' => (int) $expense_category->created_at,
+        ];
+    }
+}