Thanks for dropping by, MaryLou. I appreciate you taking the time to visit the Community forum. I'll shed some light on modifying accounts in QuickBooks Online(QBO) Advanced.

First, please note that the Accounts Receivable (AR) and Other Current Assets are completely different balance sheet accounts. Therefore, it's not possible to change them. Still, you can send your feedback about this to our product engineers.

In the meantime, a workaround I can share is creating a separate Other Current Assets account. Then, use this moving forward with your task. Here's how:

1. Click the Gear icon and choose Chart of Accounts (COA).
   
   
   
   
2. Select the green New button.
   
   
   
   
3. Enter an Account name. Then, pick Other Current Assets as an Account type.
4. Fill in the other required fields.
5. Hit Save.
   
   

Additionally, I'd like to know why you want to convert the AR to an Other Current Assets account. This way, I can give further advice or resolution based on your situation.

Maintaining accurate financial records is essential in every business operation. By leveraging QBO's user-friendly tools and adhering to best practices, you can ensure that your COA remains a reliable foundation for your company's financial health and success. If you have other questions about managing your COA, please tag me in the comment section.