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The software by default will prohibit you form changing a account but the database wont
In the table Account you see a column called BincomeExpense set that to 0 for you account and it will be changed.
Use the plugin SQL browser to do this just click away the nag screen it will still work.

Good afternoon
How to I change an account from a balance sheet item to an expense item? in creating the account I selected balance sheet in error.