Minor editing to locked system or default items in chart of accounts

Minor editing to locked system or default items in chart of accounts

I am an accountant for a nonprofit, and we handle our chart of accounts slightly differently, We would like to be able to make minor edits to some system accounts. This reflects the fact that we define above and below the line differently. For example: 

1 - We would like to be able to switch some system accounts from Income to Other Income, or Expense to Other Expense. This includes
- Interest income, Late fee income (make Other Income)
- Bank fees and charges, Bad debt, Lodging (make Other Expense) 

2 - Some default accounts are editable but cannot be made subaccounts. This includes
- General income, Interest income, Shipping charge, Late fee income, Discount, Other charges, Salaries and employee wages, Purchase discounts, Bank fees and charges, Bad debt, Lodging, Exchange gain or loss

Note that some of these are "editable" accounts but still cannot be edited in this fashion, which doesn't make any sense to me:
- Lodging, Salaries and Employee Wages

Are these things that are actually within my control, and I need guidance? Or are these forced system issues that require a different solution? 

Thanks.