Important:
As an accounting user, deleting a listing will break the accounting, and therefore you should not delete any listing.
As your business needs change, you may need to remove the configuration for one of your listings. However, users with the Accounting feature need to maintain the integrity and history of journal entries, transactions, reports, and owner statements. When deleting a listing, the transactions associated with it will not be deleted, and the accounting entries will remain in the Posting Journal. If reservations or other entries were registered per the deleted listing in the Posting Journal, (such as payouts, recurring charges or expenses), the Owner Statement will still be generated and displayed on the following month.
Instead of deleting, the best practice is to deactivate it and unlist the listing from all its booking channels. Moreover, 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.