Thank you both Rustler and Piro. In the process of inactivating I found that I had tried this in 2016 and inactivated the "Bank" account with the same name, so it really did still exist as an asset. (main problem is I had two accounts with the same name). I'll follow the 5 step process for donations in the future explained elsewhere in the QB community.(surgeries and vaccines do have inventory costs). Best Wishes!