As your business needs change, you may need to remove the configuration for one of your listings. However, deleting a listing should not be done while you are using Accounting as you need to maintain the integrity and history of journal entries, transactions, reports, and owner statements.
Instead of deleting, the best practice is to deactivate and unlist the listing from all its booking channels. Additionally, you should reassign the listing to another Business Model, for example, to a “dummy” Business Model which is not in use and does not have any further recurring charges or expenses associated with it.