Step 1: Choose or create a subcontractor item
Subcontractors are items in your item catalog, with the Class set to Subcontractor. You have two ways to set this up:
A generic Subcontractor item. If you only use subs now and then, and they're different each time, one general Subcontractor item is enough.
An item for each regular sub. If you use the same subs often, create an item for each one so they're easy to find.
In most cases, leave the cost at $0 in the catalog. A subcontractor's price changes from job to job, so you enter the cost on the job itself.
Step 2: Add it to the work area and enter the cost
Add the subcontractor item to the work area, the same way you'd add any other item. Then enter that job's cost for the sub on the line.
Step 3: Check the markup
Whether and how much a subcontractor is marked up depends on how your budget is set up. Typically, subs are marked up for profit only and not for overhead, but that isn't always how a company does it.
For any item in a work area, you can adjust the cost, the profit margin, and the total price at any time.
Passing a cost to the customer with no markup
To pass a cost through at exactly what you paid, such as fuel or shipping, make the cost and the price the same on that item in the work area.
Recording what you actually paid
When the subcontractor's bill comes in, you can enter the actual cost as a receipt on the job, or just like any other item on the job.