I am seeing cost of goods sold twice in our P&L. Looks like the second one is a sub account of the 1st, with one having no transactions in it. How do I get rid of this?

I'll lend a hand so you can delete the account in QuickBooks Online (QBO), bsiteman.

In QBO, we can make an account inactive if it's no longer needed. Kindly refer to the steps below to proceed.

1. Log in to your QBO account.
2. Go to the Gear icon and pick Chart of accounts.
3. Look for or enter the account's name on the Filter by name or number search bar.
4. Click the dropdown arrow under the Action column. Then, confirm the deactivation by selecting the Yes, make inactive button.

Once deactivated, it gets removed from the sections in QuickBooks where you can choose accounts. Also, if it contains transactions, they'll still be visible on your company data through reports (but the account will be marked as deleted).

I'll also include these articles that provide insights on how to accurately establish your sales tax and how QBO handles them for every product or service you sell to your customer:

• Set up your sales tax in QuickBooks Online.
• Learn how QuickBooks Online calculates sales tax.

Please comment below if you need additional assistance removing or managing your accounts in QuickBooks. I'm always available to help you.