Your help was perfect and worked like a charm. I have another problem that I cannot resolve. I merged two Cost-of-Goods sub-accounts into the master Cost-of-Goods account. I then went to change that Cost of Goods account to and Expenditure instead of Cost-of-Goods, but QuickBooks would not me do this because it said that it had Cost-of-Goods sub-accounts (which not longer exist). Is there a way to fix this?