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Other questions
You may consider convert the data to QBD file and remove any Lists (e.g account), then migrate back to a new QBO account.
https:// quickbooks.grsm.io/US
https:// quickbooks.grsm.io/us-promo
Or utilize a tool to migrate data to XLS and remove the List prior to importing it into the new QBO account
https:// transactionpro.grsm.io/qbo
Otherwise purchasing a 3rd party migration service.