Normalise an expenditure table in a budget database We have a budget database that stores expenditure items per budget.  There are over 100 expenditure items each having common attributes: Amount, Frequency, Comment. The table will have over 300 columns in total and look similar to below.  How would you guys look to normalise this table?

Expenditure
BudgetID
FoodAmount
FoodFrequency
FoodComment
FuelAmount
FuelFrequency
FuelComment
BlahblahAmount
BlahblahFrequency
BlahblahComment
etc...

Thanks.
Assuming they all have the same three columns you mentioned an no more, have you considered this:

expenditure_budget_item:
id | type_id | amount | frequency | comment
30   6         50       null        "test comment"
31   7         40       null        null

expenditure_budget_types:
id | name   | description
6    "Food"   "Food expenditures"   
7    "Fuel"   "Fuel expenditures"


Let me know if there's any details I may have missed.