Hi Arlene,

If you zero out the closing balance by transferring the amounts to an income statement account, you might then be able to change the account type. It is unlikely you would want or be able to delete the accounts because those accounts still have activity.

Steve's advice is the cleanest, safest approach, but this might be a bit unmanageable dependent on activity volume.

If you want to take a try with the "shortcut" approach, make sure you have a current backup before you test it.

Good luck Arlene.