Are you actually purchasing equipment or making loan payments? But to answer the question about sub accounts here would be the steps to follow:
1. Go to Accounting - General Ledger - Click onto Chart of Accounts. 2. Right click on the Major Heading called Expenses and select Add Heading 3. Here is where you can setup a heading called Equipment Expense or Purchases however, real equipment purchases would not be a real expense, only repairs - equipment purchases would be asset purchases not expenses. Click OK. 4. Now under Expenses you will have a new green folder called that heading name you entered. 5. Right click on the new heading name and select Add Accounts. This is where you can setup separate expense account names. Or if already having those account names they can be dragged under this new heading.
When printing the Income Statement you will have a Heading total and indented will display the individual expense names with separate totals