You're unable to change the level of a particular account
The levels designated for some accounts can't be changed. For example, a detail account with transactions assigned to it can't be changed to a header account. Similarly, the level of the eight built-in Level 1 header accounts (asset, liability, income, expense, capital, cost of sales, other income and other expense) can't be changed. If you create your own header accounts, they must be either Level 2 or Level 3. When you change an account's number, the Accounts List is reordered (in account number order). If a header is separated from its sub-accounts, the sub-accounts will be moved up one level.