We're talking income and payments....nothing more. It's a ledger.
I had a small business...I logged payments...to whom...say Staples...The invoice said for copies. Logging as copies would be incorrect...It's the vendor who got paid.
Michal Cohen was the vendor...he was paid as an attorney. The invoice was Cohen's to write.
What else do you call payments to settle a legal dispute?
Still appropriate to indicate WHAT was purchased.