Change a Subaccount of an Expense to a Subaccount of Cost of Goods Sold

Thank you so much!!

I am having the same problem. I was able to follow these steps on one account that was listed as a sub-account to an expense account.  Now when I try to do it again, I am able to remove it from the original sub-account and make it a main account but when I want to change it form an expense account to a Cost of good account I get the same error "you cannot change the account type of an account with subaccounts" 

I found the answer:  

I ran into this not too long ago.  The account you are trying to change most likely has a subaccount that is "inactive" so you don't see it.  

Go to the account and change settings to show inactive accounts.

Find the inactive subaccount and hit edit

Uncheck the "is sub-account" box 

Go back to the account you want to change and it will work.