Charge To accounts are the accounts that you use to separate out your income and expenses into categories. For example: Fuel - Truck identifies fuel purchased for your truck, MAINT. could be used to identify maintenance, etc.
EXPENSE ACCOUNTS DO NOT NEED TO BE "OPENED". You do not need to open this type of account. Simply enter the name of the account in the CHARGE TO ACCT box the first time you want to use the account.