365 has implemented a new restriction that blocks the removal of a general ledger account structure from a ledger if there are unposted transactions that reference the structure.  Since there will almost always be an unposted transaction somewhere in a 365 ledger, Microsoft needs to provide a way to either (A) identify the unposted transactions so users can find them and delete them, or (B) figure out a way to quarantine unposted transactions so they are neutralized.  Then an account structure can be detached from a ledger.