In record I050 (Chart of accounts), together with the Journal and Auxiliary books, and accounting documents

entity's digital account, "only accounts that have a balance or that had movement during the entire period" of the ECD (if the company transmits ECD in several files, even if the account ends with a zero balance in one file, it must appear in the chart of accounts of all files).

Manual - page 115 http://sped.rfb.gov.br/estatico/AC/EC455BC5A85BD44AF981933279AB5BBFD760AC/Manual_de_Orienta%c3%a7%c3%a3o_da_ECD_Leiaute9_2023_12_21.pdf