Hi, Dawn,

Ledger 9 is able to maintain multiple years of GL data; whereas earlier versions were not. This is why you are unable to delete the account. Even though there was not activity for the last 2 years, there are 'historical values' for a prior year.

These historical values facilitate financial statement reporting for prior years.

If you want you can access Edit | Accounts, make the accounts Inactive. Then, you can use the Column Editor on grids, selecting not to show inactive accounts.
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Regards,
Softrak Tech Support