You can only delete an account structure that's not in the Active state — in other words, it's either in the Undefined or Defined state.
Select Structure Maintenance from the Chart of Accounts menu, and the Structure Maintenance window opens.
Select the structure you want to delete from the Structure pull-down list, and that structure is displayed.
Select Delete from the pull-down gear menu beside the Structure pull-down menu. You're asked to confirm the action.
Click Yes, and the structure is deleted.
Return to Structure Maintenance Overview