Not to be a butt, but this tiny part-time business can't afford to upgrade so that more accounts are available in the chart of accounts, and the lack of ability to actually delete unused accounts appears (and just is) a failure by Quickbooks to save small business owners from having to pay more. Funny enough, this exact problem was in the sales pitch for NetSuite, and why I see so many positive comments on their sales site from former Quickbooks users.