I appreciate your attempt to help but you are missing the point.  We do NOT want to use items at all!  But we would like to create estimates within Quickbooks but estimates will ONLY let us create using Items.  Using Items makes us have to basically duplicate our Chart of Accounts and as I stated before, the reports we have created for our WIP reports, which shows all of the invoices by WIP account as well as all bank draws on the construction notes and any customer payments and the balance of the job to date.

It is aggravating that Quickbooks only allows items to be used in estimates.  We would love to utilize some of the job cost reports but they ONLY work with items.