Before deleting a balance sheet account that has a non-zero balance, what should you do?

To properly handle the deletion of a balance sheet account with a non-zero balance, it is essential to reclassify the balance. This action ensures that the balance moves to an appropriate account type or category before the original account is deleted. Reclassifying avoids potential discrepancies or errors in financial reporting, maintaining the integrity of the financial statements.

Reclassifying balances means that any outstanding amounts are accounted for correctly in another account that reflects the true financial position of the client. This step is vital because balance sheet accounts often involve assets, liabilities, or equity that need to remain accurately represented even after a specific account is removed.

The other options do not properly address the requirement to maintain accurate records before an account deletion. While contacting the client for approval or archiving the account may be relevant in certain contexts, they do not directly resolve the issue of a non-zero balance. Changing the account type does not solve the need for proper classification either; rather, it may complicate the financial records further without reclassifying any existing balances.