HOW TO DELETE ITEM? THANKS

Hi there, @kinu.

Since you are using QuickBooks Online, I can see that you are referring to the Products and Services. However, if you're referring to something else, you can share with us any additional details. This will help me identify the specific resolution that would best fit your concern.

Currently, the option to delete a product or service item is unavailable.  Although you can make it as inactive, then it will not show on the Products and Services page. Here's how:

1. Go to the Sales menu, select Products and Services.
2. Locate the item and click on the drop-down icon.
3. Select Make inactive, then confirm by clicking Yes.
   Note: If you want to delete multiple items, you can simply tick the boxes beside the item and click the Batch actions button. Then choose to Make inactive.

I've added some screenshots for your additional reference:

To know more about how to manage your business' products and services, you can check out this article: Change product and service item types in QuickBooks Online.

I've included this article for your future tasks about tracking the specific aspects of your business: Customise reports in QuickBooks Online.

You are always welcome to tag my name in the comment section below if you need further assistance or questions. I'd be happy to lend a helping hand. Take care.