Can anyone suggest a category of business deductions in which to place "shareholder reimbursements?" I don't want it to be a line item

Can anyone suggest a category of business deductions in which to place "shareholder reimbursements?"   I want to avoid listing that as a line item that appears on the last page. I'd prefer to include it in a larger group of deductions so it doesn't stick out.  It's my understanding that the IRS likes to pay special attention to "reimbursements."