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The most important rule to remember about deleting accounts is that you can delete only unused accounts This means that you will never be able to delete an account that has any sort of balance, because a balance means that the account is being used; it is being used to re ect those transactions that gave rise to the balance You must make sure that an account has a zero balance prior to deleting it If you want to delete an account with a balance, you will need to rst reenter every transaction associated with that account balance and rerecord the transactions using different accounts You also cannot delete an account if you have previously created an Item that is associated with that account unless you rst delete the Item.

(7.116)

(7.117)

Similarly, you cannot delete a parent account that has subaccounts associated with it, and you cannot delete accounts that are associated with memorized transactions (Memorized transactions are discussed in 7) You cannot delete accounts that have associated online messages If you are certain that your account does not fall into any of the active or associative categories previously described, you may delete it by following these steps: 1 Go to the Company Navigator screen and click the Chart of Accounts icon, as shown in Figure 6-2 Your Chart of Accounts appears 2 Click the Account button located on the lower left corner of the Chart of Accounts 3 Select Delete from the pop-up menu.

'D(t) = 'Do cos (wt + 8) ,

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Compared with the national expenditure of over $260 billion on research and development in 2002, the venture capital investment in biotech of less than $5 billion in the same year seems insigni cant. However, ven ture capital continues to play a vital role as an enabler of the biotech industry because it funds high-risk, long-time-horizon endeavors. Ac cording to the Carnegie Mellon Center for Economic Development and the PricewaterhouseCoopers/Thomson Venture Economics/National Ven ture Capital Association MoneyTree Survey, venture capital investment in biotech has risen steadily as a percentage of total venture capital fund ing since the peak in biotech venture capital funding in 2000, as shown in Figure 6.28. Biotech funding from venture capital peaked at approximately $6 bil lion in 2000, following nearly two decades of increased funding. Although the nearly 8 percent decline in venture capital funding in 2001 was signi cant, it was much less severe than the 61 percent decline in total venture capital investment in the United States. At the end of 2002, the biotech in

(7.118)

What if you attempt to delete an account that cannot be deleted because it has a balance or because it is associated with subaccounts, online messages, or payroll Items If this happens, a warning icon and speci c explanation as to why the account cannot be deleted appears Figure 6-4 illustrates the warning that appears when you attempt to improperly delete an account that is associated with an inventory Item..

and that the polarization is induced by the field (Le., X does not oscillate by itself), (7.116) has the following solution (Problem 7.2):

ei(wt+8) }

0 80 82 84 86 88 90 92 94 96 98 00 02

Figure 6-4: Note the warning icon and speci c information that is displayed when you improperly attempt to delete an account.

X = -2woG'Do Re {

(7.119)

Substituting (7.119) in (7.117), we obtain this equation for W:

If you still want to delete an account after you have received a message that it cannot be deleted because it is active, you need to rst locate the transactions that are re ected in the account balance. If the account you are trying to delete is a Balance Sheet account, look in the register for that account.

4woweQ2 + w5 + K2 - w2 -

FIGURE 6.27 Capital raised by public biotech companies in the United States,

(7.120)

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