How to create a new category

How to create a new category | Bookipi Invoice App

Step 1: Tap on the drop-down list.

Step 2: Tap on 'Create new category'

Step 3: Either type in your own category or choose from the list

Step 4: Check to see if your category was created

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So what is beneficial to creating a new category?? I think I just need an example as to how to use the new category feature.