What does a lock icon beside an account indicate in Xero?

The presence of a lock icon beside an account in Xero indicates that the account is a system account or has been locked by Xero for specific functions. This means that the account is not editable or deletable by users, as it serves an important purpose within Xero’s framework, such as maintaining the integrity of system data or facilitating specific features.

System accounts typically include those used for tracking specific types of transactions, financial reporting, or system operations that require stability and consistency. Thus, the lock symbol serves as a visual cue, indicating to users that they should not attempt to alter or remove these accounts, thereby helping to prevent accidental changes that could disrupt financial records or reporting functions. This design helps safeguard critical functionality within the system.

In contrast, the other options describe scenarios that do not align with the meaning of the lock icon, as they suggest either editable statuses or different purposes that do not apply to system accounts.