What type of account should be Non-Compliance account?

Summary:

What type of account should be Non-Compliance Expense account?

Content (required):

We are creating new CoA structure with several new natural accounts for the implementation. One of the accounts needs to be created is Non-Compliance expense for the leases. As I understand, this account will be copied to AP side of Item expense (Distribution account) for the lease payment lines which will not be affecting either RoU or Liability in leases.

What type of account should be this Non-Compliance account? Should it be P&L account or Balance Sheet account and why? If the answer is P&L, then Why can't this account directly hit Balance sheet?