A good folio isn't about listing every charge — it's about listing charges in a way a guest can verify without asking you to explain them.
Group by what the guest can check, not by your accounting
A folio broken into "room charge," "extra guest fee," "late checkout" maps to things a guest experienced and can confirm happened. A folio broken into your internal accounting categories doesn't, and every category a guest can't map to something they remember is a question you'll get asked at checkout.
The same logic applies to timestamps. A single "damages: ₹2,000" line invites a dispute; the same line with a date, a description, and ideally a photo rarely does — not because the amount changed, but because the guest can see exactly what it's referring to instead of taking your word for it.
Deposits are the one category worth calling out on its own. Security deposits and advance payments should never be netted invisibly into a final total — a guest who can see "deposit held: ₹5,000" and "deposit returned: ₹5,000" as two separate lines trusts the number. Show only the net difference and a guest who expected the full amount back assumes something was taken without explanation, even when nothing was.