Something to watch - Sage 100 ERP v4.5 (unkown if persists in 2013 but suspect it may since the fix is slated for 5.1 and not noted as fixed in 5.0) Income Statement type of accounts are not deleted after processing year end in General Ledger - looks as if a BB entry is created at FYE which then prevents the accounts (only if previously tagged as deleted) from purging.
This won't impact many users unless they have also tagged an income statement account as deleted (and are on v4.5).
Link: https://partners.sagenorthamerica.com/irj/go/km/docs/sageKM/Sage%20MAS%2090%20and%20200/Gated%20Customers/Warr_Svc_Support%20Plan/110-9000198.xml