When you delete an account, sub account or sub sub account, you remove its data completely. That data is then unrecoverable. Make sure you do not need the accounts data before you delete the account. Once you delete an account, the data cannot be retrieved.
If you have already charged transactions to an existing account you cannot delete the account. If you want to prevent users from charging transactions against this account, you can set the account status to inactive. Refer to Changing the Account Status to Inactive for more information.
NOTE: If users are enabled on your system, this feature is only available to users with supervisor access rights.
by selecting Account on the Run Mail screen, selecting Options and then Delete selected account.