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In QuickBooks Online (QBO), deleted accounts in the Chart of Accounts are hidden by default. However, we can change the settings to unhide your previous account. Here are the steps to follow:
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After that, simply locate the account you want to use again, then select the Make active option. Additionally, for assistance in removing a deleted account from your QuickBooks Online reports, please refer to this link: Remove erased accounts from reports in QuickBooks Online.
If you have any other questions about your Chart of Accounts, please let us know. Have a wonderful day, and take care.