QB Issue Resolution:

No, deleting an account does not make it disappear, it just is hidden on the listing

the small gear icon at the top right of the listing has an option to show inactive/deleted accounts

same concept is true for products and services

Resolution for Issue 'If I delete an account from the chart of accounts, will it be deleted from the history along with its data? We don’t want this account any more but we don’t want to lose the data in our previous years’ accounts.' available: Yes (Solved).
Source: Intuit Community forum.

If I delete an account from the chart of accounts, will it be deleted from the history along with its data? We don’t want this account any more but we don’t want to lose the data in our previous years’ 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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