What kind of expense account would include a finder's fee for nonemployee who is not 1099 eligible?

We have a finder who does not live in the United States and is not an employee. He is paid a finder's fee commission based on worth of deal completed.  Right now I have him being paid under the expense account professional fees.  Is this an appropriate category? Will we have to issue him a 1099 even though he is not a US citizen or resident alien and thus has no SS number?