Watch a demonstration of the three ways you can tidy your lists in QuickBooks desktop:
Method 1: Delete unwanted names, items or accounts
Method 2: Make inactive unwanted names, items or accounts
Method 3: Merge unwanted names, items or accounts
Also see how powerful it is to use a data utility like Zed Axis to batch delete, make inactive or merge lists.
Download and Axis trial from https://www.zed-systems.com/