Accounts records deletion consideration in Salesforce

1. You cannot delete Accounts if it has cases related to it.

2. If you delete the Account, it's related Assets will also gets deleted.

3. Deletes related Contacts.

4. You cannot delete Accounts if it has closed won opportunities related to it. If all the opportunities related to it are open, then the account can be deleted.

5. It deletes Contracts (if they're not activated).

6. You cannot delete an account which has related Service Contracts.

You don’t need the Delete permission on any associated records that are included in the deletion.