Making Item Records Inactive in Bulk is only possible with Inline Editing.
Follow the steps below to make item records inactive in Bulk:
1. Navigate to Lists> Accounting> Items.
2. On the Filters: Type, set a specific Item Type to allow Inline Editing.
3. Mark the Show Inactives checkbox.
4. Once you marked that, the Inactive column will show.
5. Mark the items that you want to set as inactive.
6. Click on Submit.