How do I set up the account with three cost of sales centres, three same three revenue centres but common overheads

Good to see you here, brianclargo-hotm.

To clarify, are you trying to set up different locations or store departments for your sales? If so, you can use the Class or Location tracking feature. You can enable the option by following these steps:

1. Go to the Gear > Account and settings.
2. On the left panel, click the Advanced tab.
3. Select the Categories section to expand and enable the Track classes or Track locations feature.
4. Click Save and then Done.

Here's a sample screenshot for a visual reference:

Once enabled, add the locations or class by going to the Gear > All lists > Locations or Classes. Then, select the option when you create a sales transaction. 

Here's a sample screenshot to see what it looks like:

I'm adding these articles to learn more about the feature:

• Set up and use location tracking
• Turn on class tracking in QuickBooks Online

Please let me know if you're referring to something else. I'll be around to help you out again. Stay safe!