Thank you for the feedback.  It would be great if there was another section in the COA for merged accounts and accounts that are "permanently" deleted that would still be available to reference if needed.  Before I delete accounts I always go in and make sure they are zeroed out if I am merging them with another so after they are merged there is truly no reason to have the non active merged account showing anywhere on the active COA or COA showing inactive accounts. A "permanently deleted" list would be wonderful!

Thank you!

CR