Deleting Data Elements
Please note that you can only delete a data element in the ABAP Dictionary when it is no longer used in other objects (for example in tables or structures). You can check whether a data element is still being used with Utilities
® Where-used list.Proceed as follows to delete a data element:
A dialog box appears in which you are asked to confirm the deletion request.
The data element is deleted if it is no longer being used in other objects.