Click on the accounting setup tab, and then select cost element. You will get to see a list of cost elements. You are also provided with an action button, on click of this action, a drop-down comes up where you can select the action you want to perform. There are two actions, edit and delete. You can choose to either delete or edit that cost element.
You can also click on create card to create a new cost element, a modal comes on to collect the details
