I want to have a plain chart of account (empty, with no accounts) so that I can  import a chart of account already set from a friend. 

I tried to import the Chart of Account but it doesen't overiwrite the standard one (as I immagined) , so I tried to cancel all the accounts in the chart but I didn't successe looks like there is always an account that cannot be deleted due to some reason (generalli because it says it is linked with a contact ... even if I have don't have any contact ... anybody has a workaround? 

My chart of account is very simple ... don't need to have vendom customer no billing nor taxes ... 

Thanks