Thanks for posting your question regarding the restoration of a deleted account, janenee. I am here to assist you with this matter.
When deleting an account in QuickBooks, it's not permanently removed from your Chart of Accounts. It's simply deactivated, which is why it disappears from the list.
Please feel free to check out these articles for more in-depth guidance on getting the most out of your chart of accounts, janenee. We're always available as well if you need help applying any of the tips when working in your specific QuickBooks account.