Let me share some information on how QuickBooks Desktop handles the cost of goods sold, Lisa NY.

The cost of goods sold (COGS) refers to the cost of producing an item or service sold by a company. This can eventually help an organization in calculating the net profit earned after selling the items. 

Also, QuickBooks does allow the users to create an account for the Cost of Goods Sold which can, thereafter, be used for calculating the total. 

The items included in this account consist of the following:

• Labor required for manufacturing a product or providing a service
• Materials required for creating any product
• The overhead cost associated with the production

I'm adding this article to learn more about COGS: Understand Inventory Asset And Cost of Goods Sold Tracking.

I'd suggest consulting your accountant for other ways how to record COGS for non-inventory items. 

Keep me posted if there's anything else that you need about COGS. As always, we're just a few clicks away if you need further assistance.