You can create custom groups and subgroups within the default categories in your chart of accounts.
Click the Chart of Accounts tab.
Click the Profit & loss or Balance Sheet tab,
Click Create group.
Select the category for the group.
Enter a name, then click Save.
The group is added under the category.
You can now drag and drop any existing account under the new group to move it.
📌TIP: You can click Save group and reorder the accounts later.
Click Save group.
Repeat the same steps to add more groups. Once you have several groups, you can even drag groups into existing groups to create nested groups.