Item Category Best Practices

Hi, we are on 9.1 and 9.2.

Wanted to find out best practices from the Oracle team or other participants how they recommend setting up new items for multiple categories/Accounts.

We currently have an item in only one category each.

However, in reality, one item (like a computer) could be purchased for marketing, academics, IT etc..  How would you handle placing the item in the correct procurement spend category while also accounting correctly for the GL account.

Maybe creating more categories or create like items with different coding.

Any recommendations or practices that have worked for you?

Thanks you

Pete