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documentation/18.0/applications/finance/fiscal_localizations/united_states.html states that 

Predefined accounts are included in Odoo, as part of the CoA that’s installed with the US localization package. The accounts listed below are preconfigured to perform certain operations within Odoo. It is recommended to **not** delete these accounts

For our purposes, they are awkwardly numbered. What is broken if they are deleted and, where needed, accounts with alternative codes are used?




Ref:

Predefined accounts are included in Odoo, as part of the CoA that’s installed with the US localization package. The accounts listed below are preconfigured to perform certain operations within Odoo. It is recommended to not delete these accounts; however, if changes are needed, rename the accounts instead.

Type

Account Name

Current Assets

Bank Suspense Account

Outstanding Receipts

Outstanding Payments

Liquidity Transfer

Stock Valuation

Stock Interim (Received)

Stock Interim (Delivered)

Cost of Production

Income

Foreign Exchange Gain

Cash Difference Gain

Cash Discount Gain

Expenses

Cash Discount Loss

Foreign Exchange Loss

Cash Difference Loss

Current Year Earnings

Undistributed Profits/Losses

Receivable

Account Receivable

Payable

Account Payable

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