QB Issue Resolution:

As the description for account type “Expenses”, Detail “Supplies and Materials” indicates:

This account is also available as a Cost of Sales account.” 

In other words, you can use either one base on your preference on how related transactions would show up on your Profit or Loss statement:

If you use “Expenses”, Detail “Supplies and Materials”, Cost of Sales transactions will show under Expenses, and 

If you use “Cost of Sales”, Detail “Supplies and Materials – COS”,  Cost of Sales transactions will show under Cost of Sales. 

I would suggest you consult with your accountant to see which reporting category would be best suited for business.

Resolution for Issue 'What is the difference bn account Type “Cost of Sales”, Detail “Supplies and Materials – COS” and account type “Expenses”, Detail “Supplies and Materials”?' available: Yes (Solved).
Source: Intuit Community forum.

What is the difference bn account Type “Cost of Sales”, Detail “Supplies and Materials – COS” and account type “Expenses”, Detail “Supplies and Materials”?: this 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 issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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