I'm glad to have you here in this conversation, gayv1. I'll be providing additional information on how you can move them to your desired location using drag-and-drop.

Since you already apply the Hierarchical View feature, just make sure to click the diamond next to the account name. When the cursor transforms from an arrowhead to a diamond shape, it signifies that you can drag the lists of accounts/items. 

As you perform the dragging action, you'll notice a dashed line. Here's an example screenshot for reference: 

If the same thing happens, make sure to update your QuickBooks to the latest release. Afterward, download QuickBooks Tool Hub. It helps you troubleshoot and resolve common issues that might arise while using QuickBooks Desktop. 

1. Close QuickBooks.
2. Install the most recent version (1.4.0.0) of QuickBooks Tool Hub.
3. Save the file.
4. Open the file you downloaded (QuickBooksToolHub.exe).
   
5. Follow the instructions displayed on your screen to install the tool and accept the terms and conditions.
6. Once the installation is complete, double-click the icon located on your Windows desktop to launch the tool hub.

From the Tool Hub, run the Quick Fix for my Program. It will perform a speedy repair on your program.

1. Within the QuickBooks Tool Hub, opt for Program Problem.
2. Choose the Quick Fix my Program option.
3. Proceed to launch QuickBooks Desktop and access your data file.

Please know that I am here to support you every step of the way. Don't hesitate to reach out to me if you have any further questions or concerns about rearranging your lists. I want to make sure your experience with the program remains smooth and uninterrupted.