Thanks.  This appears to be yet another reason not to have to transition to Online, but here we are.  Not at all amused.  There is absolutely no reason QB should not recognize A/R sub-accounts.  Worked fine in desktop.  If I understand correctly, the only way to get around this is to create a Product/Service for each customer?  Let's see, X number of Products/Services times Y number of Customers - appalling.  Hopefully I am incorrect.  Thanks