Moving Accounts Across Drawers

Hi all,

I want to transfer/move some Title Accounts and their and their sub-level accounts from the OPERATING COSTS drawer to COST OF SALES drawer. Am trying this and a system message says: "cannot transfer account".

What are the options? Is it possible to create new accounts in COST OF SALES drawer and copies contents of the accounts that i want to move from OPERATING COSTS drawer into the new accounts? and if this is possible, whats the correct procedure to achieve that? Thanks.

Regards,

Henry