Hello justaskdaveltd-h
Thanks for joining the Community.
The chart of accounts in QuickBooks Online is completely customizable to your business needs - you can choose from one of the default expense accounts, or create your own (e.g. 'Building materials') depending on the level of breakdown that you'd like to see in your reports. To create a new expense account:
1. Go to Settings and select Chart of Accounts.
2. Select New to create a new account.
3. In the Account Type ▼ dropdown, choose an account type (Expenses or Other expense.)
4. In the Detail Type ▼ dropdown, select the detail type that best fits the transactions you want to track.
5. Give your new account a name. (Tip: Use the detail type description to create a name that describes what you're tracking.)
6. Add a description.
7. When you're done, select Save and Close.