About unlinking accounts from your manager account
If you want to stop managing a particular account, a user with administrative access to the manager account or the managed account will need to unlink the two accounts.
This article explains what happens when you unlink an account from a manager account. For instructions on unlinking, read Unlink accounts from your manager account.
How it works
Manager accounts can terminate a relationship with a managed account at any time by unlinking it, as long as the managed accounts has at least one user with access to the account, or is linked to a manager account that has administrative ownership of it. After unlinking, manager accounts will no longer be able to access the managed account from the manager account.
An individual Google Ads account can also unlink from a manager account. The individual account won’t lose its own account campaign history or access to any Google Ads features.
Once unlinked, the Google Ads account owner can be linked to a new manager account.
Unlinking and shared remarketing lists
When you unlink an account that was using the manager account’s remarketing tag or any shared remarketing lists, the lists that rely on the shared tag will no longer populate in that account, and the account will lose access to any of the manager’s shared lists. Any of the account’s ad groups that target these lists and any campaigns that exclude these lists will stop running. If the account was sharing its own lists, this change may affect ad groups and campaigns in other accounts that are targeting these lists. Learn more about sharing remarketing tag and lists.
Unlinking and cross-account conversion tracking
If you unlink an account that was using your cross-account conversion tracking tag, that tag will no longer record conversions for clicks that take place after the account was unlinked. However, the cross-account conversion tracking tag will continue to record conversions for clicks that took place before the account was unlinked for the duration of the conversion window (typically 30 days). If the managed account had its own conversion tracking tag installed on the site previously, it will resume tracking conversions (unless it is replaced by another manager account’s cross-account conversion tracking tag). Learn more about cross-account conversion tracking.
Unlinking and consolidated billing
If you no longer want your manager account to be billed for the managed account you’re planning to unlink, make sure you end all budgets under that managed account before you unlink. If you unlink accounts before doing this, you won't have permission to edit billing for the managed account and will need to call Google directly to request assistance from Google support staff.
If, however, you’ll be linking the account to another manager account you already have access to, you don’t need to take any action since the same manager account will still be billed for the accounts under it.
* Nguồn: Google