This tool finds accounts you are not using and lets you deactivate them, one at a time or several together.
It also lists accounts that are not part of the recommended structure — which is information rather than a verdict. Some of yours will be there for good reasons.
Why a long chart of accounts costs you
The list you pick from when categorising is the list you have. Ninety categories means a person choosing under time pressure picks whichever one looks close, and next month picks a different one.
The result is not chaos, which would be visible. It is the same kind of spending split across three categories, so no single figure is large enough to notice and the breakdown quietly stops meaning anything.
A short list is easier to use correctly, and being used correctly is the entire value of a chart of accounts.
Deactivate, not delete
Deactivating keeps the history. Transactions already filed to that account stay filed there, so last year's reports do not change — the account simply stops being offered for anything new.
That is what makes this safe to do decisively. There is no version of this where you lose a past figure.
Where connected accounting software is involved
Deactivating here also deactivates in your accounting software, so the two stay in step rather than diverging into two different lists.
Products as well as accounts
Unused products and services can be retired the same way, and for the same reason: a quoting list nobody has pruned is a list where the current price is hard to find.
Do this last
After setup and after categorising. Retiring accounts before categorising will retire ones you were about to need, and then you add them back.