The reason you’re unable to delete the "Accounts Receivable" account is because it's still set as the default receivable account for customers in Odoo. Odoo blocks deletion if the account is still linked to partner records.

To resolve this, we’ll:

1. Change the default receivable account in Accounting settings.
2. Update existing customer records to use the new account.
3. Once it's no longer in use, we’ll be able to safely delete the old account.

This won’t affect your past transactions and is fully safe to do.

Important Notes:

[ Make sure you’ve updated all partners, including archived ones. ]

Thanks  & Regards 

Company : DataInteger Consultancy Services LLP