Maximum number of list entries (list limits and custom fields) for QuickBooks Desktop for Windows

The maximum number of list entries (list limits and custom fields) for QuickBooks Desktop for Windows:

Max number of Items including inventory items is 14,500 for QuickBooks Pro and Premier. And it’s over 100,000 for Enterprise.

Here is each list in your company data file can contain up to a maximum number of list entries from QuickBooks.
https://community.intuit.com/articles/1437171-maximum-number-of-list-entries-list-limits-and-custom-fields

List limit for QuickBooks Mac Desktop (applies to US only)