I have tested and replaced the NTC ( temperature sensor). The machine is still showing F05 code. I am being told that my machine, GHW9100LW2, has a heating element. I can’t find the heating element. What else can be throwing this code?

That model does not have a heater. If you replaced the sensor and still get the f05 error then check the wiring from the sensor to the ccu (main control) if the wiring is ok then the CCU has failed and is throwing false errors.