Under what condition can you delete a list entry?

A list entry in QuickBooks can only be deleted if it meets specific criteria to ensure the integrity and accuracy of financial records. The correct answer indicates that you can delete a list entry if it has never been used in any transactions, which means that the entry is not linked to any transactions in your books. This is crucial because once an entry is associated with transactions, deleting it would disrupt the accuracy of those transactions and the overall financial reporting.

Additionally, the condition that an entry must not be part of another list entry is also significant. This means that if an entry serves as a reference or is dependent on another entry (for example, sub-accounts under a parent account or a customer linked to an invoice), it cannot be deleted without affecting those relationships.

Therefore, both conditions being true allows for the deletion of a list entry safely, ensuring that QuickBooks maintains accurate financial data without creating discrepancies.