Actually it's not possible to delete an GL account when it used to be a member in a posting profile. Even when you delete this posting profile and even when the account never was used in a posting, you can't delete the account. On the other side, if the account was never in a posting profile and never used in a posting, there is no restriction to delete the account.

During the implementation of D365 it can happen, that you rework on your chart of account and then you need to delete accounts accross your chart of account and in a new ERP you don't like to have inactive accounts which you ren't able to delete, even when never was used.

Therefore it's need to have the possility to delete all unused accounts like it has been in AX2012 and earlier D365FO versions.

Regards

Frank Grospietsch