Unless the business is exceptionally simple it would be a real chore to account 
for even a reselling operation, never mind a manufacturing one, in GnuCash. 
Cost of goods sold is almost never just the cost of the ingredients; even a 
reselling operation will have some labor chargeable to the product ( "direct 
labor"). That's what ERP systems are for. Get one, it will save money in the 
long run.

Regards,
John Ralls

> On May 2, 2019, at 9:47 PM, Adrien Monteleone 
> <adrien.montele...@lusfiber.net> wrote:
> 
> What you are looking for is something more along the lines of operational 
> and/or cost-center accounting.
> 
> You *can* achieve that with an unconventional account tree, but you’ll 
> encounter some oddities, like this one.
> 
> You can export your P&L to a spreadsheet to manipulate it like you want with 
> COGS broken out separately and even add a Operating Revenue or similar line 
> after.
> 
> Otherwise, investigate using the SQlite backend with Piecash to generate a 
> custom P&L. (you could use Scheme within GnuCash to do this, but that is a 
> steeper learning curve)
> 
> Regards,
> Adrien
> 
>> On May 2, 2019, at 8:33 PM, Jimmy R via gnucash-user 
>> <gnucash-user@gnucash.org> wrote:
>> 
>> I've created a top level accounts called COGS which is fine, but when I run a
>> report it is shown within the Expenses. Is it possible to have it shown like
>> below displaying ( two expenses )
>> 
>> Expense COGS
>> - Food
>> - Beverages
>> 
>> Expense Operating
>> - Advertising
>> - Auto
>> ---Fees
>> ---Gas
>> ---Parking
>> ---Repair and Maintenance    
>> ---Bank Service Charge
>> etc etc
>> 
>> Thank You,
>> 
>> Jimmy
> 
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