Ok, so I have read similar posts to my own, but I still have questions about where to list certain items.  I run a small auto repair and maintenance shop.  Because I am so small, I only order parts when a customer needs a repair.  Otherwise, I only purchase oil and oil filters to keep on-hand.  I don't have the inventory feature, so I have been using the purchases account to show my inventory of oil and oil filters.  Once a customer comes in for an oil change, I take the products out of purchases and put them in COGS. I do the same for the auto parts I may need for repairs.   Am I doing this right??