I deactivated a balance sheet account but now need to reactivate it. When I searched for deactivated accounts in the COA, the name did not appear. How to reactivate it?

Welcome to the Community, Horse rescuer. I'm here to help you how to reactivate an account from the Chart of Accounts.

QuickBooks Online allows you to restore deactivated accounts by simply following the instructions below:

1. Go to Accounting and choose the Chart of Accounts tab.
2. Click the small Gear icon and put a checkmark in the Include inactive box.
   
3. Look for the account.
4. Click on the Make active link. 
   

I'm adding these articles to learn more about managing and organizing your chart of accounts:

• Manage default and special accounts in your chart of accounts
• Delete an account on your chart of accounts in QuickBooks Online

Need more help activating an account? Please add them in the comment section below. I'll be glad to assist you more.

In your Chart of accounts click on the GEAR icon in the top right corner underneath the green NEW button and select Include Inactive.  You should be able to see all inactive accounts and have the option to make the account active again.