In case you're referring to your actual QuickBooks Online (QBO) account, an expired trial company will be kept in the servers for 60 days, as a read-only access file. Right after that, it will be deleted. If you subscribed then a company got canceled, then it will be kept in the server for a year, in the same read-only access. Past that point, if you haven't resubscribed then the company will be deleted as well.
If you want to learn more about the type of accounts you can see in the Chart of Accounts, see this article: Understand the chart of accounts in QuickBooks. It has a list of the default accounts that are automatically generated when you create a QBO company, as well as common tasks you can do in the Chart of Accounts.
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