If an account is deleted, do I still have to pay for it?

If an account is deleted, do I still have to pay for it?

Yes you do. 

The reporting of an account has nothing to do with the actual account itself. 

Example:

You start a business
Set up a website and show up on Google. (reporting)
Remove the website from Google (deletion)

Because you had a deletion of the website from Google, does it mean your business no longer exists? Of course not. It simply means that the reporting of your website on Google is no longer there.