Index: src/company_gui.cpp
===================================================================
--- src/company_gui.cpp	(revision 25249)
+++ src/company_gui.cpp	(working copy)
@@ -50,15 +50,20 @@
 static ExpensesType _expenses_list_1[] = {
 	EXPENSES_CONSTRUCTION,
 	EXPENSES_NEW_VEHICLES,
+	SEPARATOR_EXPENSES,
 	EXPENSES_TRAIN_RUN,
+	EXPENSES_TRAIN_INC,
+	SEPARATOR_EXPENSES,
 	EXPENSES_ROADVEH_RUN,
+	EXPENSES_ROADVEH_INC,
+	SEPARATOR_EXPENSES,
 	EXPENSES_AIRCRAFT_RUN,
+	EXPENSES_AIRCRAFT_INC,
+	SEPARATOR_EXPENSES,
 	EXPENSES_SHIP_RUN,
+	EXPENSES_SHIP_INC,
+	SEPARATOR_EXPENSES,
 	EXPENSES_PROPERTY,
-	EXPENSES_TRAIN_INC,
-	EXPENSES_ROADVEH_INC,
-	EXPENSES_AIRCRAFT_INC,
-	EXPENSES_SHIP_INC,
 	EXPENSES_LOAN_INT,
 	EXPENSES_OTHER,
 };
@@ -139,7 +144,9 @@
 	int type = _settings_client.gui.expenses_layout;
 	for (uint i = 0; i < _expenses_list_types[type].length; i++) {
 		const ExpensesType et = _expenses_list_types[type].et[i];
-		if (et == INVALID_EXPENSES) {
+		if (et == SEPARATOR_EXPENSES) {
+			y += FONT_HEIGHT_NORMAL;
+		} else if (et == INVALID_EXPENSES) {
 			y += EXP_LINESPACE;
 			DrawString(r.left, r.right, y, STR_FINANCES_TOTAL_CAPTION, TC_FROMSTRING, SA_RIGHT);
 			y += FONT_HEIGHT_NORMAL + EXP_BLOCKSPACE;
@@ -190,7 +197,9 @@
 	int type = _settings_client.gui.expenses_layout;
 	for (uint i = 0; i < _expenses_list_types[type].length; i++) {
 		const ExpensesType et = _expenses_list_types[type].et[i];
-		if (et == INVALID_EXPENSES) {
+		if (et == SEPARATOR_EXPENSES) {
+			y += FONT_HEIGHT_NORMAL;
+		} else if (et == INVALID_EXPENSES) {
 			Money cost = subtotal;
 			subtotal = 0;
 			GfxFillRect(r.left, y, r.right, y, PC_BLACK);
Index: src/economy_type.h
===================================================================
--- src/economy_type.h	(revision 25249)
+++ src/economy_type.h	(working copy)
@@ -163,6 +163,7 @@
 	EXPENSES_OTHER,               ///< Other expenses.
 	EXPENSES_END,                 ///< Number of expense types.
 	INVALID_EXPENSES      = 0xFF, ///< Invalid expense type.
+	SEPARATOR_EXPENSES    = 0xFE, ///< GUI separator.
 };
 
 /**