{
  "version": "1.0.0",
  "locale": "zh-HK",
  "currency": "HKD",
  "categories": [
    {
      "id": "5100",
      "name": "Office Supplies",
      "name_zh": "辦公用品",
      "description": "Office equipment, stationery, supplies",
      "deductible": true,
      "patterns": {
        "vendors": [
          "office depot",
          "staples",
          "商務印書館",
          "三聯書店",
          "文具店"
        ],
        "keywords": [
          "paper",
          "printer",
          "ink",
          "toner",
          "pen",
          "pencil",
          "folder",
          "notebook",
          "envelope",
          "stapler",
          "紙張",
          "打印機",
          "墨盒",
          "文具",
          "筆",
          "文件夾"
        ],
        "exclude_keywords": []
      },
      "examples": [
        "A4 printing paper (5 reams)",
        "HP ink cartridges",
        "Office desk supplies",
        "打印紙及文具"
      ]
    },
    {
      "id": "5200",
      "name": "Travel & Transportation",
      "name_zh": "交通及旅遊",
      "description": "Business travel, transportation, accommodation",
      "deductible": true,
      "patterns": {
        "vendors": [
          "mtr",
          "港鐵",
          "taxi",
          "的士",
          "grab",
          "uber",
          "cathay pacific",
          "hong kong airlines",
          "hotel",
          "酒店"
        ],
        "keywords": [
          "train",
          "flight",
          "airplane",
          "hotel",
          "accommodation",
          "parking",
          "toll",
          "fuel",
          "petrol",
          "octopus",
          "火車",
          "飛機",
          "住宿",
          "停車",
          "汽油",
          "八達通"
        ],
        "exclude_keywords": [
          "personal",
          "vacation",
          "holiday"
        ]
      },
      "examples": [
        "MTR business trip to Kowloon",
        "Taxi to client meeting",
        "Hotel for business conference",
        "出差交通費"
      ]
    },
    {
      "id": "5300",
      "name": "Meals & Entertainment",
      "name_zh": "餐飲及招待",
      "description": "Business meals, client entertainment (HKD 300/meal limit)",
      "deductible": true,
      "deduction_limit": {
        "amount": 300,
        "currency": "HKD",
        "per": "meal",
        "description": "IRD meal deduction limit"
      },
      "patterns": {
        "vendors": [
          "restaurant",
          "cafe",
          "茶餐廳",
          "大家樂",
          "美心",
          "翠華",
          "麥當勞",
          "肯德基",
          "starbucks",
          "pacific coffee"
        ],
        "keywords": [
          "lunch",
          "dinner",
          "breakfast",
          "meal",
          "food",
          "beverage",
          "coffee",
          "tea",
          "午餐",
          "晚餐",
          "早餐",
          "飲料",
          "咖啡",
          "茶"
        ],
        "exclude_keywords": [
          "groceries",
          "supermarket"
        ]
      },
      "compliance_rules": [
        "Maximum HKD 300 per meal for tax deduction",
        "Must be business-related (client meetings, business discussions)",
        "Personal meals not deductible"
      ],
      "examples": [
        "Client lunch at Tsui Wah",
        "Business meeting coffee",
        "Team dinner (business discussion)",
        "客戶午餐"
      ]
    },
    {
      "id": "5400",
      "name": "Rent & Utilities",
      "name_zh": "租金及水電",
      "description": "Office rent, utilities, internet, phone",
      "deductible": true,
      "patterns": {
        "vendors": [
          "hk electric",
          "港燈",
          "clp",
          "中電",
          "water supplies",
          "水務署",
          "hkbn",
          "netvigator",
          "pccw",
          "hong kong telecom"
        ],
        "keywords": [
          "rent",
          "electricity",
          "water",
          "gas",
          "internet",
          "broadband",
          "telephone",
          "mobile",
          "租金",
          "電費",
          "水費",
          "煤氣",
          "網絡",
          "電話"
        ],
        "exclude_keywords": []
      },
      "examples": [
        "Office rent - January 2026",
        "HK Electric - office",
        "PCCW internet service",
        "辦公室租金"
      ]
    },
    {
      "id": "5500",
      "name": "Professional Services",
      "name_zh": "專業服務",
      "description": "Legal, accounting, consulting, IT services",
      "deductible": true,
      "patterns": {
        "vendors": [
          "law firm",
          "accounting",
          "consultant",
          "律師行",
          "會計師",
          "顧問"
        ],
        "keywords": [
          "legal",
          "accounting",
          "audit",
          "consulting",
          "advisory",
          "professional",
          "license",
          "subscription",
          "software",
          "法律",
          "會計",
          "審計",
          "顧問",
          "專業",
          "軟件",
          "訂閱"
        ],
        "exclude_keywords": []
      },
      "examples": [
        "Legal consultation fee",
        "Accounting services",
        "Software subscription (Adobe)",
        "專業顧問費"
      ]
    },
    {
      "id": "9999",
      "name": "Personal Expenses",
      "name_zh": "個人開支",
      "description": "Non-deductible personal expenses",
      "deductible": false,
      "patterns": {
        "vendors": [
          "supermarket",
          "百佳",
          "惠康",
          "personal",
          "個人"
        ],
        "keywords": [
          "personal",
          "groceries",
          "supermarket",
          "clothing",
          "entertainment",
          "個人",
          "超市",
          "衣服",
          "娛樂"
        ],
        "exclude_keywords": []
      },
      "examples": [
        "Personal groceries",
        "Personal clothing",
        "Personal entertainment",
        "個人購物"
      ]
    }
  ],
  "default_category": {
    "id": "5500",
    "name": "Professional Services",
    "confidence_penalty": 0.2,
    "description": "Default category when no match found"
  },
  "matching_rules": {
    "vendor_match_weight": 0.4,
    "keyword_match_weight": 0.3,
    "amount_pattern_weight": 0.2,
    "description_match_weight": 0.1,
    "minimum_confidence": 0.6
  }
}