If I'd known that I wouldn't have added  experimental accounts to try something with a new client who had some specific requests for tracking.  Note that there are advisors who will tell you how to delete  - so if it doesn't work please broadcast that. (That's where I got the merge trick.) .  You need to make it clear from the get go that you can't.  I also understand that there are now a lot of laymen users with no experience in accting or bookkeeping who are using QB Online and so might just 'delete' an acct because they made a mistake -- thus throwing everything into chaos.  Not allowing delete prevents that.  So here's what I recommend:  Allow admins and master admins to access a box which allows deletions of accounts for them.  That means those who post only could not delete an account but an admin could.  The standard QB desktop prompts of "You cannot delete an account with transactions"  and "Are you sure you want to delete this account?"   are plenty for any experienced user.  I have renamed the experimental accts as "Dummy" and inactivated them but it is still unacceptable  that I cannot clean up the General Ledger to my satisfaction.