How to move an account to group under other account type?

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At G/L > Account Maintenance, you may move an account by drag and drop onto another account type or another account (as parent account) with the following conditions:

(1) the account you intended to move must not be a special account that belonged to another account type.

(2) the grouping is available only for accounts that have the same Cash Flow Category.

(3) the targeted account (parent account) must not carry any transaction. (be aware that the Up-To-Date Balance = 0.00 does not means that account carries no transaction.... (you may always create a new normal account and treat as parent account)

(4) the targeted account (parent account) must not be a special account.

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