Deleting Master Data at Single Record Level 
Use
Besides creating and changing master data you can also use a deletion mode at single record level.
Procedure
InfoObject Tree
® InfoObject ® Context Menu (right mouse button) ® Maintain Master Data.or
InfoSource Tree
® Application Component ® Master Data InfoSource ® Context Menu (right mouse button) ® Maintain Master Data.or from the InfoObject maintenance by choosing Maintain Master Data.
A selection screen that you might want to edit appears for restricting the master data.
The records marked for deletion are first written into the deletion buffer. If you choose Save, the system generates a where-used list for the records marked for deletion. Master data, which is not used any more in transaction data, is deleted.