Step 1: Choose the Account to Make Inactive
You can make an account inactive, so that the account no longer appears on the Chart of Accounts or on financial statements. Click once on the name of the account you wish to make inactive. Click the Account button in the Chart of Accounts window, then choose Make Inactive. The selected account will disappear from your Chart of Accounts window.

Step 2: Display Inactive Accounts
Display inactive accounts by checking the Show All checkbox in the Chart of Accounts window. You will only see this checkbox when inactive accounts exist. Inactive accounts will appear with a gray hand image to the left of the account name.

Step 3: Make An Account Active Again
Make an inactive account active again by clicking once on the account name while the Show All button is checked. Then click the Account button and choose Make Active.

Step 4: Turn Off Display of Active Accounts
Remove the display of inactive accounts by unchecking the Show All checkbox in the Chart of Accounts window.