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Although QuickBooks Online Plus doesn't handle inventory assemblies as discussed in your original post, the closest feature available is inventory bundling. This groups together multiple products/services that are sold in one single package: https://quickbooks.intuit.com/blog/whats-new/improving-your-efficiency-introducing-quickbooks-bundle....
For additional resources on setting up inventory tracking, cost accounting, and COGS, please feel free to check out the following articles: https://community.intuit.com/articles/1145670 and https://community.intuit.com/articles/1145499.
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