Hi annie0216, 

Thanks for joining the thread and explaining what you're seeing in your COGS account on your Profit & Loss report. It's great that you've included a screenshot as well so that I have a clear picture of what's happening. I'd be happy to explain why you're seeing the debit happening in this account. 

QuickBooks Desktop uses a double-entry accounting method, so this is perfectly normal based on how QuickBooks enters the information. I can appreciate that you'd like to confirm that everything is working as intended. 

If you'd like further information, take a look at this helpful resource from the Community: Understand inventory assets and cost of goods sold tracking.

As explained in the article, "normally, inventory COGS is only affected when you sell inventory items on invoices or sales receipts. When you sell an inventory item, run the Transaction Journal Report for the invoice/sales receipt and you see the Sales/Accounts Receivable transaction and you'll see the Inventory/COGS transactions which credits the Inventory Asset account and debits the COGS accounts."

I hope this helps clarify things for you moving forward. If you have any other questions, please don't hesitate to reach out to our tech support team.

Cheers.