Hi there, LynneOO.

The Delete option was from the old interface. We now have replaced it to Make Inactive so you'd be able to retrieve the account and make it active in the future.

Please know that there are also accounts that can't be removed. Here's an article for more information: How to manage default and special accounts in the Chart of Accounts.

If you have additional questions about QuickBooks account set up, please let us know. Thanks.