IGNORE THIS PLEASE - we are not talking apples to apples.  Sent a follow up message.

My walk thru (below) of what I think you mean by :To resolve the error, we’ll need to temporarily change the account assignment of Item A to a dummy expense account. Then, edit the item and assign "Rent & Lease" again. This toggling method ensures that the new account name is recognized correctly in all transactions and settings.

Example: Rental expense will get changed to a dummy expense account, then edit that account again and name it Rent & Lease.

Once this is done I should be able to successfully get rid of the unbilled expenses and then make the Rental Expense inactive again.  Do I need to change the account back to the correct account before I inactivate it?