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Thanks for sharing your thoughts, @PattyLU. I wanted to take a moment to provide clarification on making accounts inactive.
When an account is made inactive, it will no longer count against usage limits. I've included a brief video to show how the usage limit counter on the Chart of Accounts screen and the Usage screen decreases after an account is made inactive:
For further insight into making accounts inactive and usage limits, I recommend the following articles:
As always, I'm here if you should have any questions on this. Have a great day.