As per customer:
"I have several accounts for equipment that we have sold and therefore no longer track expenses or set up a budget. I do not seem to be able to delete the accounts due to historic transactions (these equipment accounts have not had a transaction allotted to them for 3 or more years), however I can Hide them in the Chart of Accounts. Unfortunately, these sold equipment accounts still show up in the budgeting tool, which causes confusion and is annoying. Is there a way to get these accounts to stop showing up in the budget tool and/or delete them?"
You can hide the accounts in the chart of accounts.
There is a bug that will be addressed in March, where hidden accounts are showing up in the budget tool.