How can I delete a sub-account expense in Quickbooks 2019 Desktop Pro within the Chart of Accounts, if it is used in a transaction and/or has a balance?

Hi @info892,

I'd be glad to walk you through the steps on how to delete the sub-account. 

Here's how:

1. Go to Lists and select Chart of Accounts.
2. Right-click on the sub-account that you want to delete and select Delete Account.
3. Click Make Inactive.

However, if there are transactions that need to be transferred, it would be a good idea to merge accounts instead.

If you want to make an inactive account again, follow the steps below.

1. Go to your Chart of Accounts.
2. Put a checkmark in the Include inactive box. (See screenshot below)
3. Look for the inactive account and click the X mark .

Let me know if you have further questions.