You can only remove the controlling element designation before the account structure is accepted.
Select Structure Maintenance from the Chart of Accounts menu, and the Structure Maintenance window opens.
Select the structure you want to edit from the Structure pull-down list, and that structure is displayed.
Check the box for the element, and select Clear Controlling Element from the More menu. You're notified that the action was successful.
Once an element is no longer a controlling element, you may want to edit its attributes in the account format(s) in which it's used.
Return to Structure Maintenance Overview