QB Issue Resolution:

Great question! I would talk to your accountant to be sure deleting accounts is safe to do.

If so, please follow these steps:

Click Transactions>Chart of Accounts on the left navigation panel.
Locate the account you’d like to delete.
Click the arrow to the right of this column, and select Delete.

Resolution for Issue 'I just imported my desktop data to online and I’m setting up our inventory. Is there a way to easily delete all COGS and Inventory Asset accounts?' available: Yes (Solved).
Source: Intuit Community forum.

I just imported my desktop data to online and I’m setting up our inventory. Is there a way to easily delete all COGS and Inventory Asset accounts?: 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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