diff --git a/app/admin/routes.py b/app/admin/routes.py
index 9cfa021..9afb4c8 100644
--- a/app/admin/routes.py
+++ b/app/admin/routes.py
@@ -2,6 +2,7 @@ from __future__ import annotations
 
 from flask import Blueprint, flash, redirect, render_template, request, url_for
 from flask_login import login_required
+from sqlalchemy.exc import IntegrityError
 from sqlalchemy import select
 
 from app.extensions import db
@@ -51,6 +52,9 @@ def index():
     entries = db.session.scalars(
         select(Entry).order_by(Entry.category_id.asc(), Entry.sort_order.asc(), Entry.name.asc())
     ).all()
+    inactive_accounts = [account for account in accounts if not account.is_active]
+    inactive_categories = [category for category in categories if not category.is_active]
+    inactive_entries = [entry for entry in entries if not entry.is_active]
     return render_template(
         "admin/index.html",
         users=users,
@@ -58,6 +62,9 @@ def index():
         accounts=accounts,
         categories=categories,
         entries=entries,
+        inactive_accounts=inactive_accounts,
+        inactive_categories=inactive_categories,
+        inactive_entries=inactive_entries,
     )
 
 
@@ -263,6 +270,53 @@ def update_entry(entry_id: int):
     return redirect(url_for("admin.index"))
 
 
+@admin_bp.route("/accounts/<int:account_id>/delete", methods=["POST"])
+@login_required
+@admin_required
+def delete_account(account_id: int):
+    account = Account.query.get_or_404(account_id)
+    if account.is_active:
+        flash("Nur inaktive Konten können hier endgültig gelöscht werden.", "danger")
+        return redirect(url_for("admin.index"))
+    try:
+        db.session.delete(account)
+        db.session.commit()
+    except IntegrityError:
+        db.session.rollback()
+        flash("Konto konnte nicht gelöscht werden, weil noch abhängige Daten existieren.", "danger")
+        return redirect(url_for("admin.index"))
+    flash("Konto endgültig gelöscht.", "success")
+    return redirect(url_for("admin.index"))
+
+
+@admin_bp.route("/categories/<int:category_id>/delete", methods=["POST"])
+@login_required
+@admin_required
+def delete_category(category_id: int):
+    category = Category.query.get_or_404(category_id)
+    if category.is_active:
+        flash("Nur inaktive Kategorien können hier endgültig gelöscht werden.", "danger")
+        return redirect(url_for("admin.index"))
+    db.session.delete(category)
+    db.session.commit()
+    flash("Kategorie endgültig gelöscht.", "success")
+    return redirect(url_for("admin.index"))
+
+
+@admin_bp.route("/entries/<int:entry_id>/delete", methods=["POST"])
+@login_required
+@admin_required
+def delete_entry(entry_id: int):
+    entry = Entry.query.get_or_404(entry_id)
+    if entry.is_active:
+        flash("Nur inaktive Einträge können hier endgültig gelöscht werden.", "danger")
+        return redirect(url_for("admin.index"))
+    db.session.delete(entry)
+    db.session.commit()
+    flash("Eintrag endgültig gelöscht.", "success")
+    return redirect(url_for("admin.index"))
+
+
 @admin_bp.route("/entries/<int:entry_id>/share-rules", methods=["POST"])
 @login_required
 @admin_required
diff --git a/app/services/month_service.py b/app/services/month_service.py
index 068e2a0..c1a26e8 100644
--- a/app/services/month_service.py
+++ b/app/services/month_service.py
@@ -190,7 +190,7 @@ class MonthService:
             (
                 self.share_service.calculate_entry_shares(item)["internal_total"]
                 for item in month.entry_values
-                if item.entry_id not in distribution_entry_ids
+                if item.entry_id not in distribution_entry_ids and self._is_visible_monthly_value(item)
             ),
             Decimal("0.00"),
         )
@@ -368,19 +368,12 @@ class MonthService:
     def _distribution_entry_values(self, month: Month) -> dict[str, MonthlyEntryValue]:
         grouped: dict[str, list[MonthlyEntryValue]] = {}
         for value in month.entry_values:
+            if not self._is_visible_monthly_value(value):
+                continue
             entry = value.entry
             category = entry.category if entry else None
             account = category.account if category else None
-            if (
-                entry is None
-                or category is None
-                or account is None
-                or not entry.is_active
-                or not category.is_active
-                or not account.is_active
-                or account.slug not in self.allocation_service.TARGET_SLUGS
-                or not entry.is_allocation_target
-            ):
+            if account is None or account.slug not in self.allocation_service.TARGET_SLUGS or not entry.is_allocation_target:
                 continue
             grouped.setdefault(account.slug, []).append(value)
 
@@ -397,6 +390,19 @@ class MonthService:
             preferred[account_slug] = values[0]
         return preferred
 
+    def _is_visible_monthly_value(self, value: MonthlyEntryValue) -> bool:
+        entry = value.entry
+        category = entry.category if entry else None
+        account = category.account if category else None
+        return bool(
+            entry is not None
+            and category is not None
+            and account is not None
+            and entry.is_active
+            and category.is_active
+            and account.is_active
+        )
+
     def _distribution_label(self, account_slug: str, fallback: str) -> str:
         personal_labels = personal_account_names()
         if account_slug in personal_labels:
diff --git a/app/templates/admin/index.html b/app/templates/admin/index.html
index fb166d9..74565a3 100644
--- a/app/templates/admin/index.html
+++ b/app/templates/admin/index.html
@@ -71,4 +71,53 @@
       </form>
     </dialog>
   {% endfor %}
+
+  <section class="panel">
+    <div class="panel-head">
+      <div>
+        <h2>Inaktive Elemente</h2>
+        <small>Ausgeblendete Konten, Kategorien und Einträge können hier endgültig gelöscht werden.</small>
+      </div>
+    </div>
+
+    {% if inactive_accounts or inactive_categories or inactive_entries %}
+      {% for account in inactive_accounts %}
+        <div class="month-row">
+          <div>
+            <strong>Konto: {{ account.name }}</strong>
+            <small>{{ account.slug }}</small>
+          </div>
+          <form method="post" action="{{ url_for('admin.delete_account', account_id=account.id) }}">
+            <button class="ghost-button danger-button" type="submit">Endgültig löschen</button>
+          </form>
+        </div>
+      {% endfor %}
+
+      {% for category in inactive_categories %}
+        <div class="month-row">
+          <div>
+            <strong>Kategorie: {{ category.name }}</strong>
+            <small>{{ category.account.name }} · {{ category.slug }}</small>
+          </div>
+          <form method="post" action="{{ url_for('admin.delete_category', category_id=category.id) }}">
+            <button class="ghost-button danger-button" type="submit">Endgültig löschen</button>
+          </form>
+        </div>
+      {% endfor %}
+
+      {% for entry in inactive_entries %}
+        <div class="month-row">
+          <div>
+            <strong>Eintrag: {{ entry.name }}</strong>
+            <small>{{ entry.category.name }} · {{ entry.slug }}</small>
+          </div>
+          <form method="post" action="{{ url_for('admin.delete_entry', entry_id=entry.id) }}">
+            <button class="ghost-button danger-button" type="submit">Endgültig löschen</button>
+          </form>
+        </div>
+      {% endfor %}
+    {% else %}
+      <div class="empty-state">Aktuell gibt es keine inaktiven Konten, Kategorien oder Einträge.</div>
+    {% endif %}
+  </section>
 {% endblock %}
diff --git a/tests/test_comparison_and_allocations.py b/tests/test_comparison_and_allocations.py
index 6357935..2a55320 100644
--- a/tests/test_comparison_and_allocations.py
+++ b/tests/test_comparison_and_allocations.py
@@ -180,3 +180,18 @@ def test_personal_account_names_fill_with_admin_if_only_one_editor_is_active(app
 
     assert personal_labels["persoenlich-flo"] == "Person A"
     assert personal_labels["persoenlich-desi"] == "Admin"
+
+
+def test_compute_summary_ignores_inactive_budget_entries(app):
+    service = app.extensions["saldo.month_service"]
+    month = Month.query.filter_by(label="2026-04").first()
+    value = next(item for item in month.entry_values if item.entry.name == "Miete")
+
+    baseline = service.compute_summary(month)
+    value.entry.is_active = False
+    db.session.commit()
+
+    summary = service.compute_summary(month)
+
+    assert summary.fixed_costs == baseline.fixed_costs - Decimal("920.00")
+    assert summary.total_costs == baseline.total_costs - Decimal("920.00")
diff --git a/tests/test_shares_notifications_auth.py b/tests/test_shares_notifications_auth.py
index 4027683..4006f3f 100644
--- a/tests/test_shares_notifications_auth.py
+++ b/tests/test_shares_notifications_auth.py
@@ -72,6 +72,33 @@ def test_admin_can_access_admin_route(logged_in_client):
     assert response.status_code == 200
 
 
+def test_admin_route_shows_inactive_cleanup_section(logged_in_client, app):
+    entry = Entry.query.filter_by(name="Lebensmittel").first()
+    entry.is_active = False
+    db.session.commit()
+
+    response = logged_in_client.get("/admin/")
+
+    assert response.status_code == 200
+    assert "Inaktive Elemente" in response.get_data(as_text=True)
+    assert "Endgültig löschen" in response.get_data(as_text=True)
+
+
+def test_admin_can_hard_delete_inactive_entry(logged_in_client, app):
+    entry = Entry.query.filter_by(name="Lebensmittel").first()
+    entry.is_active = False
+    entry_id = entry.id
+    db.session.commit()
+
+    response = logged_in_client.post(
+        f"/admin/entries/{entry_id}/delete",
+        follow_redirects=True,
+    )
+
+    assert response.status_code == 200
+    assert Entry.query.get(entry_id) is None
+
+
 def test_admin_can_create_entry_and_backfill_existing_month(logged_in_client, app):
     from app.models import Category, Entry, Month, MonthlyEntryValue