In response to your mention of making the product/service inactive that is using the COA account you want to also make inactive; this does not work and I have been fighting with this for day. QBO experts have no resolutions. I'm trying to clean up our COA, inactive all the inventory accounts that were never used, or used properly and have a zero balance, and eliminate some of the COGs and COSs accounts which are either redundant or never used and nothing I try allows me to inactive the accounts.  If anyone has solid advice, please post.