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It looks like all applicable troubleshooting steps have been shared as I read through the entire thread.
In this case, we would need to take a closer look at this to determine why you're unable to delete the other A/R account. Our phone agents will be able to investigate and help you further with this.
Here's how to reach out to them:
Please reach out to us again if you have other questions why managing your Chart of Accounts. We're here to look for the answers and help you again.