Split a category so two lines roll up to one

I am looking to split a category into two or more parts. Perhaps I am asking too narrow question, let me present the problem:

I have a category "subscription fees" which maps directly to a general ledger account. For budgeting purposes, I want to be able to budget a few of the main subscription items on seperate rows but have them roll up to the single general ledger account which will carry historical and forecast numbers in the income statement.

How are people getting around this problem?

Thanks

Josh