Luckily, you cannot delete account in new QuickBooks Online. You can make it inactive only. To make it active again: Go the Chart of Accounts (Company Gear (upper right corner) > Lists > Chart of Accounts Include Active checkbox (see attached screenshot photo for reference) Chart of Accounts page will refresh itself Scroll down the… Continue reading I accidentally deleted the Cost of Goods Sold in my Chart of Accounts. When I went to recreate it, the detail no longer includes a general COGS option. How do I re-add the top-level COGS detail?