Create budget line item description

Looking to create line item description for budgeting spend of a particular spend category. E.g. Spend Category "Consulting" has 5 lines with different names on the contractors, Spend Category "Marketing" has 10 lines with different names of the events. Also, want to have free lines where the business partners can enter the description as they fell appropriate. Any suggestions on how to do it?? Thanks for the help!!

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