Cost of goods sold account, not for inventory

[Jeremy]

I'm in the hvac business and use QB Prem Contractor 2005. I don't really
have inventory, so most of my products are listed as non-inventory. As
such, would I still use the COGS account for non-inventory and service
expenses (subcontractors, debris haul-off, etc.), or use a regular
expense account? Thanks in advance!

Jeremy

[A.M. Wood]

Technically you do have inventory if you are selling something. Though
you probably don't account for it that way.

Without getting into the details of that accounting, because as a small
business you don't need to get that technical and have nothing to gain
from it

The answer to your question is yes. The costs related to the job are
COGS. Don't forget to including the salary and other payroll costs of
any employees you have who work on installation and repair.

HTH

AMW