Most Tiller templates include a Categories sheet that has a Category, Group, and Type column structure. 

You can create a subcategory hierarchy by thinking about Groups as the top level and Categories as the secondary level.

For example, if you want to organize all your food related expenses under a single umbrella, but still be detailed about the specific kind of food purchase you'd use "Food" for the Group and "Groceries, Restaurants, and Snacks" for the Categories. 

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