They shouldn’t be.
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Resolution for 'accounts missing issue: 'Why are Sub accounts missing from P&L?' available: Yes.
The accounts missing issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the accounts missing issue yourself by looking for a resolution described in the article. If it is a complex accounts missing issue or you are unable to solve the issue, you may contact us by clicking here or by using other accounts missing support options.
For more information about resolving issues related to accounts missing in Quickbooks/QBO or to get support for the issue 'Why are Sub accounts missing from P&L?', click the link below: