Subitems enable you to create a hierarchy of items so that you
can group information about similar items in sales reports and
graphs. Subitems are primarily for your own convenience. They look
the same as items on sales forms and purchase orders.
To do this task
In the New Item window, create the "parent" item (that
is, the item that will have subitems) first.
If you won't be using the parent item on invoices and sales
forms, you can leave the rate or price of the parent item at zero.
However, you must assign an account to the item. QuickBooks
requires an account even if you don't plan to sell the
Create the subitems:
Each subitem must be the same type as its parent item.
To make the item a subitem, select the Subitem of checkbox
and choose the name of the parent item.