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Making sure you're able to reactivate an account in the Chart of Accounts is something I can help you with. When you’re ready to use the account again, follow the steps below.
If that option to Include Inactive is grayed out, it means you don't have any inactive accounts. If that happens, search the name of the income account in the Look for account name or number box, and pressing Search.
Here's an article with the details on how to manage and modify your Chart of Accounts: Add, edit, or delete accounts in QuickBooks Desktop.
Post here again if you have other questions or concerns about this topic or need any help with other QuickBooks Preferences. I'm always here to assist you.