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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Ras

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