In Quickbooks 2009 - the acct grps that start with 'ALL' are they predefined?

An example would be All ordinary income/expenses? Is it possible to edit any of these? They are used in totaling on a reports? How can you modify totals on say
a Memorized Profit & Loss report? I would like to Restricted expenses Sub Total General Operating Expenses Sub Total Total Expenses
I do have restricted expenses setup as Other Expense.
Thank you
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