There are NO items and no transactions that use 50001.  When the integrator (The Wren Group, that we paid WAY too much money to set up our QB file) set it up, they didn't let QB create a default COGS account for the items.

So now, when we set up a new item, it defaults to 50001, which is what QB created as COGS, and we have to select 50000 for EVERY ITEM WE CREATE, EVERY TIME.  

At some point, we will fail to change it to 50000, and it will hurt us.