To delete a google+ account click on the settings drop down on the top right. Then click on account settings
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To delete a google+ account click on the settings drop down on the top right. Then click on account settings.
Then click on account overview on the left had side.
Scroll toward the bottom of the page and click on the link that says Delete profile and remove associated google+ features.
Click the option to delete google+ content. Read the information.
Check the required box. Then click the remove selected services box.
Your google+ account is now deleted.