Deleting A Sub-account in High Level

To delete a Sub-account (formerly called Locations) Please head into ‘Agency view’ > Click on the “Sub-accounts” Tab in the left navigation menu > Click on 3 Dots > Click ‘Manage client’ > Click Actions & select ‘Delete’ from the dropdown > Complete prompts to Delete

Make sure all phone connections are deleted.
https://help.gohighlevel.com/support/solutions/articles/48001184862-how-to-delete-a-sub-account-locations