Thanks for following up on this thread. I'd like to provide some additional info on QuickBooks Online Advanced.
If a user is in excess of any Chart of Accounts, Classes/Locations, or Users, they will be able to keep the exceeded items without change. The difference here being they wouldn't be able to add anything new to these groups or make an item inactive then active again. Any inactive entity will not count against the limit. Users that are satisfied with what their Simple Start, Essentials, or Plus versions will not be forced to upgrade to Advanced.
Current QuickBooks Online users will need to upgrade to Advanced if they require more than 250 accounts in the chart, 40 tracked classes or locations, and 5 users. The Advanced version also offers new features like smart reporting, the ability to import invoices, and a personal Success Manager. You can find out more about Advanced by following this link: https://quickbooks.intuit.com/accounting/advanced/.
I'd be happy to help if you have any other questions.