Yes, you can create a group of lists in QuickBooks Desktop @abujamous_2004.

Ideally, grouping the names of your customers can be done by listing them as jobs. Create a customer and name it base on how you wanted to group them. And here's how you can create a job name within the group:

1. Go to Customers.
2. Choose Customer Center.
3. Select New Customer & Job.
4. Click Add Job.
5. Enter the customer's name.
6. On the CUSTOMER field, select the name of the customer recently created.
7. Click OK.

Meanwhile, let me show you how you can create a group of items:

1. Go to Lists.
2. Select Item List.
3. On the Item menu, select New.
4. Under TYPE, select Group.
5. Enter the name of the group of your items.
6. On the table, select all the individual items.
7. Click OK.

Finally, I've included this reference with topics you can use while working with the list of your customers and items: Browse all Articles for your QuickBooks Product.

If you have any questions about lists and groups in QuickBooks, please let me know in the comments. I'll be here to assist you. Take care and stay safe!