Here is  the list of list limits in QuickBooks Pro/Premier/Accountant vs. Enterprise:

List name

Max number of entries (Pro, Premier)

Max number of entries (Enterprise)

Items, including inventory items 14,500   >100,000
Chart of Accounts 10,000 100,000
Total names: Employees, Customers, Vendors, and Other Names combined 14 500 (individual limits of each list is 10,500) >100,000
Items within a Group 20 20
Items in an inventory assembly or sub-assembly 100 500
Job types 10,000 10,000
Vendor types 10,000 100,000
Customer types 10,000 100,000
Payroll items 10,000 10,000
Price Levels 100 750
Classes 10,000 100,000
Terms for receivables and payables 10,000 10,000
Payment methods 10,000 10,000
Shipping methods 10,000 10,000
Customer messages 10,000 100,000
Ship To addresses 10,000 10,000
Memorized reports 10,000 29,000
Memorized transactions 10,000 50,000
To Do notes 10,000 100,000
Sales Reps 10,000 10,000
Sales Tax Codes 10,000 10,000
Group Items & Sales Tax Group Items 50 50
Advanced Inventory Sites N/A 1,000,000
Advanced Pricing Price Rules N/A 100,000
Contacts No limit No limit
Item custom field
5 15 (7 active)
Customers/Vendors/Employees custom fields
15 30 (12 active)

 

Source:

https://quickbooks.intuit.com/community/Help-Articles/Maximum-number-of-list-entries-list-limits-and-custom-fields/m-p/202673

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