It is suggested to change the account name to include a naming convention like 'Deleted', so that these accounts are easy to identify. Be advised that the account name can only be updated when the API section of the account edit page is filled in. In other words, you won't be able to rename it if the account has been deleted from AWS.
If a linked account is deleted from the platform but its payer account still exists, the linked account’s cost and usage will remain visible at the partner level. It will also be visible at the end-customer level, as long as the AWS account assignments include that linked account.There is no timeline for linked accounts, because there is no purge process for them
Assets, on the other hand, will be deleted when the linked account is deleted.