Ok thank you for the info.  I understand there can only be one COA which I have set up already with sub accounts.  So within my current COA I need to be able "auto-allocate" certain accounts to certain classes.  I assume the only way for me to divisionalize in QB Desktop is through classes, is that correct?  I was looking for a way to permanently assign a class to an account in my COA.  I am not seeing that option so the only way to utilize classes it to manually choose it when you post anything?