how do you change the account type i.e. other expenses to expenses once there is a balance in the account?

Welcome to the Community, turns1111.

I'm glad to show you how to change the account type for existing accounts in QuickBooks Online.

This can be done in just a few steps. Here's how:

1. Go to Settings ⚙, then select Chart of Accounts.
2. Locate the account to change.
3. From the Action column dropdown menu, select Edit.
4. Select the Save account under ▼ dropdown to choose a new account type.
5. In the Tax form section ▼ dropdown, select the appropriate detail type.
6. Select Save. You are prompted that changing the Account Type may affect your accounting and reporting.
7. Select Yes in the prompt to change the account.

The following article provides additional info about changing the type of an existing parent account or subaccount in QuickBooks Online.

It's always a good idea to discuss this type of action with your accountant to be sure. If you need any additional assistance please don't hesitate to reach out in the comments below.