Hi, @Susan R.

I appreciate you for taking the time performing the troubleshooting steps provided by my colleagues above and sharing additional information.

Allow me to add some troubleshooting steps to help you sort this out. Since the issue affects more than one company file, let's try to clean install your QuickBooks Desktop.

Doing this replaces the QuickBooks system files on your computer. Before doing so, I suggest to back up your company file first to protect against accidental data loss. However, if you're still unable to activate your inactive account after going through the steps.

Then I recommend reaching out to our support team. They have the right tool to look into your account and further investigate this matter.

Also, you can check this article to learn more about your chart of accounts: Understand QuickBooks Chart of Accounts.

Don't hesitate to reach out to us if you need further assistance. I'm always here to help.