The first account (GL Sales Account) is only used when selling that item. Since you don't sell degreaser, it shouldn't matter what you put there. I would probably set it to a sales account that doesn't normally get used so that if it gets accidentally used to record a sales transaction, the balance in that account will make it obvious that there's a problem.

The second account is used when you purchase that item. So in this case it would go to something like Maintenance Expense or Supplies Expense. I'm assuming that you have set this up as a non-stock item.

The third account (GL Cost of Sales Acct), like the first account, shouldn't ever see anything posted to it so you can put whatever you want here. Some people pick a cost of sales accounts (like what I suggested for the sales account) others set the same as the second account. The only time this account will be used is if (1) you use this item on a sales transactions and (2) you have entered an amount in the Last Unit Cost field. If that happens Sage 50 will make a COGS entry for the quantity times the Last Unit Cost that credits the second account and debits the third account. That's why some people choose to set them to the same account. That way the two entries offset each other and there's no effect on your GL balances. Again, I'm assuming this is a non-stock item.

StephenC,  thank you so very much for your reply.  I get it. 

Not sure why they do it this way.  Why not just have a non-stock item that doesn't require the Sales & COG account?  Oh well.   

Thanks again!!!