Is there such a thing as account reset ? After it zeroes out the building function locks up{unuseable}. Also if Rubies where uses for leveling up are they loss ?

The accounts and universes do not reset in zorg empire; there is no time limit on playing the game if that's what you mean by "zeroes out".

and to answer the second question... rubies, once purchased or earned are never taken away from you except when you use them in Zorg Empire Plus.

hope this answers your questions