You can create this account in your Chart of Accounts.
I think there is a bug because I have seen many posts about this, and people have reported that you can't create this account
Depending on what you choose as tasks during initial setup, I know QBO won't automatically create it. But, I just tried in all my sample company files (7 of them) and I was able to add the account in all of them.
7 for 7 is a good statistic.
So people are just not selecting the associated task in the set-up. I suppose you never selected it either in all 7.
I'm curious how you have 7 sample companies. Are you paying a subscription for all 7? Maybe this is the 5 for $5 deal
@Malcolm Ziman You can setup 30 day free trial companies. I always keep a few open at all times for testing different features and scenarios.