Thx for your help.  I'm trying to setup "Pre-Construction Expenses" as a main expense category.  Then, I need to setup "Building Permits" & "Engineering Expense" as sub-account expenses.

I need to create "Building Materials" as another main expense category with multiple expense sub-accounts underneath it.  (Framing, Roofing, Brick, etc...) 

I need to pull reports later that let me see my expenses by the parent expense.  (Pre-Construction, Contract Labor, Building Materials, etc...)

Thanks again. I think the "Create category Under" language make it feel like a sub-account.  I'll let you know how it goes.