When importing Items into QuickBooks through the Add Your Excel Data to QuickBooks wizard, the error The COGS account cannot be changed. appears in the .csv file which is produced after a failed import.
This can occur when importing Non-inventory items which need to be flagged as being used in Assemblies or purchased as being reimbursable for a particular Customer:Job and therefore need Purchase Information such as Expense Account, Cost or Preferred Vendor.
If there is a large number of Items to be Deleted, it may be beneficial to use the below steps to quickly Delete Items which do not have Transactions.
The following steps will remove a large number of Items Quickly.
Do not use this technique without creating a Backup of the Company File first.