Which of the following accounts can you delete in Xero?

The ability to delete an account in Xero is determined by certain criteria that ensure the integrity and accuracy of financial records. Regular accounts that aren't locked or classified as system accounts can be deleted. This means that if an account does not have restrictions placed on it, such as being locked or being a part of the foundational structure of the accounting system (system accounts), it is eligible for deletion.

Locked accounts are protected from deletion as they are part of previous financial periods that have been finalized, ensuring that past data remains intact for accurate financial reporting. System accounts, by their nature, serve critical functions within the accounting framework and cannot be deleted without risking the overall functionality of the accounting system. Additionally, accounts with uncleared transactions also cannot be deleted because doing so would create discrepancies in the financial records.

Thus, the correct choice reflects the permissions set within Xero, allowing users to manage their accounts effectively while maintaining data integrity.