I have the same issue of inactive accounts showing in my GL reports.

Five old bank accounts that haven't been used since 2010 or earlier. All have zero balances and haven't had any transactions in over a decade. They all had final reconciliations once closed. All five are marked inactive in the chart of accounts list.

In the GL report, I use customize/advanced/"In Use" but two of the five inactive bank accounts still show every month with no transaction lines.

QB  Desktop Pro 2021, have run verify & rebuild multiple times.