Thank you for your reply.  I have a few more questions.

1.  I am thinking I don't want to mark in the customer preferences all expenses are billable because they are not.  

I can just check the billable and customer name if that applies when I am entering the bill - correct?

2.  The default mark-up account is an Income account - Correct?  So that when I print out a P and L statement it will show the income generated for the mark-ups throughout the year.

3. When I enter the bill the account would be Reimbursable Expenses when we want to be reimbursed from the customer? Correct

I believe the way the account  is currently set up is Temporary Power or temporary facilities.  But I am thinking when it is a billable expense to the customer and we receive payment back that it should not be under temporary power or temporary facilities BUT reimbursable Expense account.  Is this correct?

4.  So basically I have to set up two additional accounts - Reimbursable Expenses from Customer ( which is an expense account)

AND Markup account which would show up under Income.  Is this correct?

Do you have a youtube video you can link to this message?

Am I correct that these particular expenses have nothing to do with Cost of Goods sold as that would be for specific material items - correct?