How to account for non-employee-specifc expenses like utility and property rentals?

Utility expenses like water and electricity or monthly/yearly expenses of renting office and showrooms are not exactly items for which I can register purchase invoices for.

How does ERPNext expect me to account them?

Hello, those expenses should be items on a purchase invoice, so you can define the default expense accounts for them.

If you don’t want to save them, you just have to put all the obligatory data, except the code, in the purchase invoice item, so you don’t need to save a product.

This is because the amounts of these taxes are variable, right? It is also always a good idea to have them loaded as products.