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I am cleaning up our chart of accounts and went to deactivate two. The system says I can't due to "billable items" being in there. The expenses have
You'll want to make sure that you've deleted the transactions to deactivate successfully the account.
Once done, you can deactivate the account.
From there, you can review your accounts to match your bank statement. Please go over on this article: Reconcile an Account in QuickBooks Online.
Reply a comment below if you have any other concerns. I'll be right here to help you anytime.