Non-Inventory Cost Liability account on production orders

Many thanks Tut.
It is done.

However, I noticed that in the chart of account, I could not merged billable expense (invoice) and billable time (invoice) to any other line item in the chart already.
Example:
The miscellaneous income already created in the chart of account, I would have love to see the transportation ( billable expense - invoice) and the hotel bill or overtime (billable time - invoice), use the same miscellaneous income.
is this possible?