It is NOT an extra field. QB creates it when you use the Parent (or Heading) Item (or Account) instead of the Sub-Item or Sub-Account. For instance: once an Item has Sub-Items, it becomes the Total of all the Sub-Items. I see that you have a Parent (or Heading item  labelled 02 Permits. You also have a Sub-Item labelled 02-1 Permits. If you use the 02 Permits item in a transaction, QB creates the item 02 Permits (other) because you used a Heading (or Total) item.