He invented fake line items and claimed several thousand yuan in expenses.
Tips
history
From Zhao Lian's Qing-dynasty 《啸亭杂录·朱白泉狱中上百朱二公书》: 以为巧立名目,不容申辩 - an official complains of being framed with contrived charges. The idiom has been used since of any clever-but-dishonest labeling.
usage
Always pejorative - implies deceit behind the clever label. Most common contexts: illegal fees (乱收费), expense-account fraud, nominal charges on students, or bureaucratic pretexts to seize property.