What is the Best Practice to Inactive Item to prevent inactive items to reappear active?

Please, do you have a Best Practice to Inactive Item ?

If we inactive item by inventory (tab) on-hand: zero out then option (tab) inactive  item and block the sales of item.  Do we inactive items in HeadQtr 1st? or SO Mgr?

What is the recommend Worksheets to run? in HeadQtr, 250 Worksheet and 401?

or Inventory Wizard, then run the HQ Client to complete?

*note: items are inactive then reappear later.