Thank you for joining this Community thread, TMR2. Let me share some information about making an account inactive in QuickBooks Online.

You can make it inactive if you've never used the account or if the balance of the account is zero. However, making a previously used account inactive is extremely difficult to reverse. Because accounts rely on one another to stay balanced, deleting data from one has an impact on all of them.

Also, QuickBooks creates a journal entry when you make an account with a balance inactive. This moves the remaining balance to a different account. Existing transactions won't disappear and will remain on your financial statements. If you decide to use the account again, QuickBooks won't change the balance or the journal entry.

Additionally, some accounts in QuickBooks are default accounts and cannot be deleted. Here are some extra steps before you can make an account inactive:

• Change the account that the products or services are linked to if they use the account. Or , you can make any products or services inactive that use the account.
• Invoice your clients for the billable costs, time, or charges if you want to delete an income account that has pending charges. After that, you can make the account inactive.
• You must unlink any recurring transactions that are connected to the account.
• You can't deactivate accounts with subaccounts until you move the subaccounts.

Once you're ready to make an account inactive, just follow this steps:

1. Go to the Gear ⚙ icon.
2. Select Chart of accounts.
3. Find the account you want to make inactive.
4. Click on the Action ▼ dropdown, and then select Make inactive.

I've added this article so you can get more information and find out how to make an account active again: Make an account inactive on your chart of accounts in QuickBooks Online.

Visit this link to learn how to customize reports in QuickBooks Online so that inactive accounts are hidden for your balance sheet report. But, this may have an impact on the accuracy of the results.

Let me know if you still need further assistance with your chart of accounts. I'll be glad to help. Take care and have a great day!