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Buy nowThank you for the clarification, @pgsla.
At this time, there's no way to fully delete ledger accounts from QuickBooks Online. Due to the double-entry nature of QBO's accounting style, accounts can only be made Inactive to ensure all transactions can be tracked by their Debits and Credits accordingly.
As a workaround, if you've already removed all transactions from an unneeded account, you can rename and re-categorize it to be recycled for a new account. Should you wish to do this, the instructions below will ensure your success:
Change an Account's Name
You can learn more about editing your chart of accounts from the article here or the video tutorial below:
Once you've renamed the account, the options just below the name field will allow you to re-categorize it however you'd like. Please know I'm always available here to help with anything you need. Thanks again, and take care.