You create Subtotal items in QuickBooks Desktop Pro by opening the “Item List,” first. This helps total all the previous line items in an invoice before applying a discount to the subtotal amount. It totals all items up to the last subtotal entered, if one was entered. A “Subtotal” item totals all the previous items within an invoice or sales receipt. You can create Subtotal Items in QuickBooks Desktop Pro in the Item List. Create Subtotal Items in QuickBooks Desktop Pro: Overview