⭐ Why QBO sometimes lets you inactivate an account even when it has a balance
Because QBO doesn’t care about the balance when deciding whether an account can be made inactive. It only cares about whether anything is still actively using that account.
Here’s the real rule:
QBO will let you make an account inactive as long as nothing in the system needs to post to it in the future. Historical balances don’t matter.
So yes — an account can have a $5,000 balance and still be made inactive.