Cost accounts cannot be deleted, only deactivated. Only Admins have the ability to enable, add, edit, import, export, and deactivate cost accounts.
To deactivate a cost account:
- Select Settings > Cost Accounts.
- Select the cost account you wish to deactivate and select Deactivate.
To reactivate a cost account, select the cost account and select Activate.
UPDATED: 14 April 2021