Archiving User accounts with associated data (foreign key linkages) best practices?

Question

I am developing a database which includes user accounts in an SQLite database. The industry I work in has a decent amount of turnover of said users.

The records I am collecting often contain a "user_id" which is the user's primary key utilized as a foreign key.

This being said, is my best/only option to "archive" these users by essentially hiding them on the application side of things, making them inelligeble to ever be used again, but maintaining that user's relationships in the database for reporting.

Is this typically how it's done, or is there a better approach when using SQLite?

Thank you