It's the Payroll Liabilities account, RClay.

It lets you track the deductions to be paid for Child Support. Though, you can create a Payroll Liability sub-account and name it Child Support.

To create a sub account:

1. Click Lists, and the Chart of Accounts.
2. Look for the Payroll Liabilities account.
3. Click the Account drop-down. Then, click New.
4. Choose Other Account Types, then Other Current Liability.
5. Name the account as "Child Support", then mark the Subaccount of box.
6. Choose Payroll Liabilities from the drop-down.
7. Click Save & Close.

The deducted amount from the employees' paycheck will be sent to the liability account and will be shown on your Chart of Accounts or Balance Sheet report.

Let me know if you have further concerns. I'll be here.