Hello there, @pgsla.

I'm here to provide some information regarding the process of removing a ledger account from your Chart of Accounts. The option you'll see on the drop-down actually reads Make Inactive. I'm including some detailed steps as well as a visual example of this process below:

Deleting an Account in QBO

1. From QuickBooks Online, click the Gear icon (⚙) and select Chart of Accounts.
2. Next to the Account you'd like to remove, click the drop-down ▼ and select Make Inactive.
3. You'll be prompted about the circumstances of deleting certain accounts. If you understand and wish to continue, select Yes.

Check out our awesome guide on deleting accounts here for more information. I've also included a brief video demonstration I made on this below:

That's all there is to it! With the help of these instructions, you can remove any unused or unneeded accounts from your QuickBooks Online company. It is worth noting that, if there is a non-zero balance in the account whenever it's deleted, the balance will be written off to the Opening Balance Equity account. This is the only way such an account can be removed due to the double-entry style of accounting that QuickBooks uses.

Please feel free to keep in touch with me here anytime you need a helping hand with QuickBooks, that's what I'm here for. Thanks for coming to the Community, wishing you a safe and productive week ahead.