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The Gear icon is only available in QuickBooks Online (QBO), that's why you can't locate it in your QuickBooks Desktop (QBDT). Don't worry, I'm here to help inactive an account in your QBDT company file.
To do so, you can follow the steps below:
If you want to see your inactive accounts, you can put a checkmark on the Include inactive checkbox. I'm adding this article for more guidance: Make an account inactive.
You may want to run and customize reports in QuickBooks Desktop. This will help you to view all your sales and expense transactions and focus on the details that matter the most to you.
Don't hesitate to leave a comment below if you have other concerns or follow-up questions about inactivating accounts in QBDT. I'll be around to provide further assistance.