Before merging two sub-accounts, which statement must be true?

When merging two sub-accounts, the requirement that both accounts must be inactive is crucial because it ensures that no transactions are occurring during the merge process. If the accounts were active, there could be ongoing activities, such as transactions or updates, which might lead to data inconsistencies or loss. Merging inactive accounts allows for a clean consolidation without any interference from live data. This is why ensuring both accounts are inactive is a necessary condition for a successful merge.

In contrast, the other options suggest conditions that do not align with the procedural requirements for merging accounts. For example, having identical names or belonging to the same category might be desirable for organizational purposes, but they are not prerequisites for merging. Additionally, merging active accounts complicates the process and risks compromising the integrity of the financial data, thereby defeating the purpose of a careful and controlled merging process.