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Hello there, @info811.
You can merge two accounts into one as long as they are of the same level and have no sub-accounts.
In the meantime, if you're merging bank accounts that have reconciliation reports, these will be deleted from the account that has been merged.
However, the reconcile status (R) will remain on the merge transactions. I encourage saving reconciled reports before merging your accounts.
To merge two accounts:
For more detailed steps, you can check out this article: How to merge accounts, customers, and vendors.
Also, I've attached this article to help you change the type of an existing parent account or sub-account in case you're merging account with sub-accounts: How to change the type of an existing parent account or sub-account.
Drop me a comment below if you have any other questions about QuickBooks. I'll be happy to help you out.