Default Sales Service

Hello, @MarkJR.

The ability to delete or inactivate a default account is currently not available. This account is created automatically when you created your QuickBooks company. 

Here are some of the examples of the default accounts:

• Undeposited Funds
• Opening Balance Equity
• Retained Earnings
• Inventory/Stock Assets and Cost of Goods Sold/Cost of Sales
• Reconcile/Reconciliation Discrepancies
• Unapplied Cash Payment Income
• (Sales tax agency name, such as GST/VAT) Payable

You need not worry though; you can edit the name of the account to reflect your main income type. Here's how:

1. Go to the Accounting menu.
2. Choose the Chart of Accounts tab.
3. Locate the Services account in the list.
4. From the Action column drop-down menu, select Edit.
5. In the Account dialog, update the Name to reflect your main income.
6. Click Save and Close.

Also, I've added these articles that you can use as additional reference in managing your chart of accounts:

• Understand the QuickBooks Chart of Accounts
• How to Manage Default and Special Accounts in the Chart of Accounts?
• How to delete an account or restore a deleted account.

Keep me posted if you have any other questions about deleting accounts in QuickBooks. I'm always here to help you!

Thanks for coming back and providing us a screenshot. I'm here to clear things out for you, MarkJR.

Yes, you are right, you'll encounter an error message "This product or service can't be made inactive because it is the default product or service for sales" when deleting or inactivating the service item. What we can do is to merge the item to another product or service tems. We can merge products and services except for inventory products that have Quantity on Hand.

This won’t affect any transactions you entered in QuickBooks Online (QBO). It will only remove one product or service from the Products and Services list. Let me show you how:

1. Click the Gear icon on the top menu. 
2. Select Products and Services.
3. Find the product or service that you want to merge.
4. Tick Edit on the Action column. 
5. Enter the product or service you want to merge it with on the Name field. 
6. Press Save and Close.
7. Hit Yes to confirm the merge.

For more details about this one, check out this article: Remove or merge a product or service. 

I've got articles here about managing your products and services items:

• Group your products and services into different categories
• Change product and service item types in QuickBooks Online
• Change the account for a product/service item

You can always count one m if you need a hand with running inventory reports or any QBO related. Assistance is just one click away. Have a great day ahead.