Categorizing transactions not related to a specific property

[Jason Riddle]

I have the following situation. I have two properties, each in their own LLC. If I have an expense that's only related to one property, say a utility bill, than I can expense it under that LLC. However, sometimes I have expenses that aren't related to either property. For example, paying a CPA to file taxes at the end of the year which involves both properties. Where should this transaction be reported? Can it just be expensed under one of the LLC accounts or should I have an entirely different account?