Which of the following accounts typically would not have a budget set in QuickBooks Online?

Accumulated Depreciation typically would not have a budget set in QuickBooks Online because it is a contra asset account that reflects the total amount of depreciation expense that has been allocated against the cost of tangible assets over time.

Budgets are generally set for accounts that involve cash flow or operating activities, such as revenue from sales or costs related directly to products sold. Since accumulated depreciation does not represent an inflow or outflow of cash and is more about accounting adjustments related to asset value than operational performance, it is generally excluded from budget considerations. This makes it different from accounts like Sales Income or Cost of Goods Sold, which are directly tied to business operations and financial planning. Petty Cash can also be managed and budgeted for small operational expenses, but accumulated depreciation remains an accounting concept rather than a budgetable item.