> ## Documentation Index > Fetch the complete documentation index at: https://docs.dualentry.com/llms.txt > Use this file to discover all available pages before exploring further. # Items: Reference > Reference for DualEntry items: item types, fields, GL account mapping, multi-currency List Prices, SSP, company access, and synced integrations. An item is a product or service you buy from vendors or sell to customers. It holds the default name, description, List Price, tax code, and GL accounts for a transaction line, so a line on an invoice or bill posts to the right accounts without re-entering them. Items live under **Configuration → Accounting Setup → Items**. For the steps to create, price, restrict, edit, or deactivate an item, see [How to Create and Manage Items](./create-and-manage-items). ## Records that use items Items appear on the lines of Money-In and Money-Out records. Whether a line must reference an item depends on the record: | Side | Records | Item on the line | | - | - | - | | Money-In | Sales Order, Cash Sale, Invoice, Customer Credit, Revenue Recognition Contract | Required | | Money-Out | Purchase Order, Vendor Credit | Required | | Money-Out | Bill | Optional. A bill line can post directly to a GL account instead. | ## Item types The item type decides which fields and GL accounts the item form shows. The table below lists each type: | Type | Used for | Accounts | | - | - | - | | Service | Work performed, such as consulting hours, subscriptions, and support plans | Income, Expense, Deferral, Discount | | Non Inventory | Physical goods, such as equipment or drop-shipped goods | Income, Expense, Deferral, Discount | | Discount | Legacy discount lines | Discount | The Discount type remains only so existing setups keep working. [Order level discounts](../../platform-configuration/organization-settings/general-preferences) on the invoice or sales order replace it. ## Item fields Each field below sets a default that copies onto transaction lines when you select the item. Required fields must be filled before the item saves: | Field | Required | Default | Description | | - | - | - | - | | **Type** | Yes | None | Service, Non Inventory, or Discount. See Item types. | | **Name** | Yes | None | Shown to customers on invoices and sales orders. Names don't have to be unique. | | **SKU** | Yes | None | Stock-keeping code, up to 64 characters. Must be unique across the organization, including inactive items. | | **Description** | No | Empty | Copies onto the line description of invoices, sales orders, cash sales, customer credits, purchase orders, and bills. | | **Category** | No | Empty | Grouping for search and reporting. | | **Default classifications** | No | Empty | Classification values applied to new lines. Shown only if your organization uses classifications. | | **HSN/SAC Code** | No | Empty | Used only on India GST invoices: HSN for goods, SAC for services. | | **Use for Billable Expenses** | No | Off | Lets the item be re-billed to a customer from an expense line. See [Billable Expenses](../accounts-payable/billable-expenses). | | **Company Access** | No | All companies | Which companies in your entity structure can use the item. See Company access. | | **List Price** | No | None | One amount per currency. See List Prices, currency, and SSP. | | **Product Tax Code** | No | Empty | Default sales-tax treatment on invoice and sales order lines. It can be overridden on the line. | | **Status** | Yes | Active | Active items can be added to new transactions; inactive items can't. | | **Translations** | No | None | Item name and description in other languages, added after the item is saved. See [How to Invoice in Another Language](../accounts-receivable/custom-templates/how-to-invoice-in-another-language). | ## Account mapping The GL accounts on an item decide where its transaction lines post. An item with no Income Account can't be used on Money-In records, and an item with no Expense Account can't be used on Money-Out records. The table below lists every account an item can carry: | Account | Item types | Needed for | What posts to it | | - | - | - | - | | Income Account | All sellable items | Sales Order, Cash Sale, Invoice, Revenue Recognition Contract | Credited when the item is invoiced | | Expense Account | All purchasable items | Purchase Order, Bill, Vendor Credit | Debited when the item is billed | | Deferral Account | All types | Revenue Recognition Contract | Holds deferred revenue until the revenue schedule recognizes it | | Discount Account | All types | Discount lines | The discount amount, usually a contra-revenue account | Any active account in your [chart of accounts](./chart-of-accounts) can be mapped. Income and Expense aren't limited to Revenue or Expense account types: a pass-through charge collected for a third party, for example, can map Income to a liability account. Account changes apply to new transactions only. Posted entries keep the accounts they posted with, and moving past activity takes a [journal entry](./journal-entries). ## List Prices, currency, and SSP An item's List Price is the default Rate on a new transaction line, set separately for each currency you sell in. These rules decide which List Price a line uses: * **One price per currency**: an item holds at most one List Price per currency, such as a fixed USD price and a fixed CAD price for the same item. * **Matched by transaction currency**: a new line takes the List Price in the transaction's currency. DualEntry doesn't convert a List Price from another currency with FX rates. * **No price in that currency**: if the item has no List Price in the transaction's currency, the Rate is left blank for you to enter. * **Currency changed on the transaction**: lines re-price to the List Price in the new currency, or go blank if the item has none in it. * **Rate is a default only**: changing the Rate on a transaction doesn't change the item. Items have no separate standalone selling price (SSP) field. When you add an item to a Revenue Recognition Contract, DualEntry fills the obligation's **SSP** from the item's List Price in the contract's currency. You can edit the SSP on the obligation, and usage-tiered obligations take their pricing from the tier setup instead. See [Configure Allocations and Standalone Selling Price](../../revenue-recognition/allocations-and-ssp) for how SSP drives the allocation. ## Company access Company access controls which companies in a multi-entity structure can add an item to new transactions. By default, every company can use every item. Removing a company's access stops it adding the item to new transactions. Transactions that already use the item don't change. An item has one set of GL accounts, shared by every company with access. Your chart of accounts is also shared, so the same account numbers post in each company's books. Two subsidiaries that need different accounts for the same product need a separate item each. ## Edits and inactive items Changes to an item's fields apply to new transactions only. Existing transactions keep the description, price, and accounts they were created with. If your organization routes items through [approval workflows](../../platform-configuration/approval-workflows), an edit takes effect only after it's approved. Changing an item's Type isn't blocked after the item has been used. The new type's fields and accounts apply to new transactions, and existing transactions keep how they posted. An inactive item can't be added to new transactions. It stays on every transaction that already uses it and in reports, and it can be set back to Active at any time. ## Integrations that create or update items Several integrations create or update items for you, using the GL accounts set in each integration's settings. The table below lists what each one does: | Integration | What happens to items | Guide | | - | - | - | | Salesforce | Products with a Standard Pricebook entry become items. SKU comes from Product Code, or the Salesforce ID if Product Code is blank. | [Salesforce](../../integrations/crm/salesforce) | | HubSpot | Items sync with HubSpot products and are written back to HubSpot. | [HubSpot](../../integrations/crm/hubspot) | | Zoho Books | Items are imported from Zoho. | [Zoho Books](../../integrations/revenue-and-accounts-receivable/zoho) | | Bill.com | Items sync for use on bills. | [Bill.com](../../integrations/spend-and-accounts-payable/bill-com) | | Kintsugi | Items are pushed to Kintsugi for sales-tax calculation. | [Kintsugi](../../integrations/tax/kintsugi) | Other features read item settings directly. [Revenue Recognition](../../revenue-recognition/allocations-and-ssp) reads the List Price and Deferral Account, invoice templates read item translations, Billable Expenses reads the **Use for Billable Expenses** setting, and the Sales by Item report and item filters on financial statements group activity by item. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.