This is the worst feature in QBO. It is so disappointing and frustrating to not be able to delete an account I created and then decide it was wrong or ended up having no use for it. And before you tell me I can make it inactive, YES I do know how to do that the problem comes when you pay a monthly subscription which allows you a certain amount of account on your chart of accounts and suddenly it's full and you can't create anymore and it turns out that you have more than a few accounts that you have no use for, that have no transactions in them and never will. So you are left with 3 options really, make do and not add the accounts you need, pay for a higher subscription so you have available more accounts, or find another accounting program. I get that there are some that come with the program and you can't delete them, you can't even make them inactive and that is fine, but accounts that I created? Common on that is just ridiculous.