I just wanted to say thank you to other users for providing a solution to getting rid of redundant accounts and freeing up the account usage limit! Official QBO is pretty useless - I called in and the support rep did not offer this solution, nor did my QBO account manager. They told me the only way to free up account space was to upgrade my subscription to the next level up which would be double the cost. Total money grab instead of providing a practical alternative like merging accounts. So thank you, fellow accountants!