Hello, useryeisonusta

Thank you for sharing your concern here in the Community.

The Other Expense account is the same as Expense because they're used to track expenses.
The only difference is how QuickBooks track them in your reports.

You can also check this article that will help you on how to create subaccounts in your chart of accounts in QuickBooks Online.

Don't hesitate to reply to this post if you have additional concerns. I'm always here to help.