Why might QuickBooks Online stop you from inactivating a general ledger account?

The account is used in an inactive product or service

The account is an income account with pending billable charges.

The account is a subaccount of an inactive parent account

The account has active subaccounts

Which 2 situations require extra steps before deleting accounts?

If an account you want to make inactive has pending billable charges

If an account you want to make inactive had a balance as of the last fiscal year end

If an account you want to make inactive was created by an Accountant user

If an account you want to make inactive has been used in the last year

If an account you want to make inactive is used in an active product or service