I have some clarification to provide on your question regarding sub-accounts, @VM2018.

Sub-accounts do count towards the Usage Limit total. However, as you've mentioned, Inactive accounts and items will not. If you've been meaning to take an opportunity to clean up your books and rid of the Accounts you're not using, now's the time!

For more information on Usage Limits, I recommend checking out our detailed guide on the matter here. If you have any questions about this or QuickBooks Online Advanced, I'm always available right here in the Community to lend a helping hand.

Please reach out to me here should you have any additional questions or concerns, I'll be your number one resource for QuickBooks. Thanks for dropping in, I look forward to hearing from you again.