Hi KNoel:

In GL 9.0, when you "Create the next Fiscal Year", the 2008 chart of accounts is "copied" and used for 2009. You can then say that some accounts are "Inactive". GL 9.0 does a much better job of respecting that flag than previous versions. For instance, you can use the Column Editor in order to not show the Inactive accounts.

Where do you plan to export/import?