QB Issue Resolution:

Yes, you can certainly get them back. To do this, on your chart of accounts page, click on the mini gear icon on the top right beside the print icon and check off “Include inactive”. Once you see the deleted account, click on “make active” beside it – this will make that account (including the sub-accounts) active again.

Resolution for Issue 'I deleted an account in my chart of Accounts that had zero balances but it had sub-accounts linked to it. Now they are gone! Is there any way to get them back?' available: Yes (Solved).
Source: Intuit Community forum.

I deleted an account in my chart of Accounts that had zero balances but it had sub-accounts linked to it. Now they are gone! Is there any way to get them back?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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