Yes, you're right, @Cardpeople. Please know that assigning categories to items in QuickBooks Desktop (QBDT) is entirely up to your own decision and preference. Allow me to share further details.

Items and sub-items are different from categories. Sub-items are used when there is more than one choice for an item and help you track sales accurately. On the other hand, categories allow you to group products based on item type, location, department, or any other criteria that make sense for your business. This way of grouping also gives you a clearer picture of your sales and see what types of services are prevalent. The total for each category helps you know where the bulk of sales comes from.

Moreover, I'll share this pointer to help you keep track of your sales and expenses using predefined sales and vendor reports in QBDT: Customize customer, job, and sales reports in QuickBooks Desktop.

Keep in touch if you have any clarifications about item categories in QBDT. The Community is here to clear your confusion. Stay safe, and have a great rest of the day.