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I cannot close an account:
Make sure the balance is 0, and that there are no scheduled transaction involving this account. It is possible that all transactions must also be cleared/reconciled.
The Changelog for KMyMoney 4.8.0 (2016/06/14) claim: "When an account cannot be closed, a tooltip explains the reason", however the tooltip was not observed on the given version for an account that cannot be closed.