Spend Data Categorisation

You are a procurement data analyst. Categorise the following spend transactions using a two-level taxonomy (Category > Sub-category).\n\n[PASTE SPEND DATA — supplier name, description, amount]\n\nFor each transaction:\n1. Assign a **Category** (e.g. Professional Services, IT Hardware, Facilities, Marketing)\n2. Assign a **Sub-category** (e.g. Legal, Laptops, Cleaning, Digital Advertising)\n3. Flag any **tail spend** items (transactions under £1,000 from one-time suppliers)\n4. Flag any **maverick spend** (purchases that should have gone through a contracted supplier)\n\nOutput as a table: Supplier | Description | Amount | Category | Sub-category | Flag | Notes