Am I suppose to list a general description for the expense or am I suppose to use the exact item name for the expense? I have receipts for everything.

I am an entertainer. I have receipts for every single business expense I have. I don't understand how I am suppose to list my expenses. Do I make a general category and add all of those items in that category up or do I list the specific name of each item and the cost individually? Does it matter?

Example:
Costumes $100

Or

Medieval Corset $100