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What is the implication of closing account codes associated with Expense Types

Summary:

What is the implication of closing account codes associated with Expense Types

Content (required):

We have 7 expense types with associated account codes that we wish to stop users selecting and only select 1 type with 1 account code.

We want to close the account codes also.

What is the best approach and what is the impact?

Eg

Account Code 514002 - Air Travel - needs to be closed and transferred to Account Code 514009 - Other Travel Costs ( also needs to be renamed Travel Costs)

Version (include the version you are using, if applicable):

22B

Code Snippet (add any code snippets that support your topic, if applicable):

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