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In this tutorial, Jason explains how to create customers and projects in QuickBooks Online, addressing the limitations compared to QuickBooks Desktop. He introduces the customer-project hierarchy, which includes customers, sub-customers, and projects, emphasizing the importance of project costing and estimated times. The ability to estimate costs and compare them to actuals is highlighted, showcasing some advanced features that QuickBooks Online offers. However, Jason notes the absence of job type features that users may be accustomed to from the desktop version, signaling a gap in functionality that some may miss. Overall, the tutorial provides a foundational understanding of managing customer and project structures in QuickBooks Online.