Where to expense freelance teachers?

It is an expense, an expense which has to be linked to the expense account that you have mapped to the block 7 on the 1099.  Payments by check or cash are 1099 reportable at the end of the year.

The sub has to be set up as a vendor, and linked to the 1099, then you map the expense account used.  it is not COGS.  When you report taxes to the IRS, all payments made to sub contractors have to be summed and entered in the tax form block titled, Non Employee Compensation, so that is what I named my mapped expense account

I see nothing wrong with calling it something like Contract Labor in the QB company file.. Any account in QB can be specified to map to box 1 on the 1099NEC.

I said to link the payment to an expense account that is mapped to the 1099

I then went on to explain how I do it

I did not say any other name was improper or wrong.