You can delete a chart of accounts with all accounts and all definitions made for the chart of accounts.
The chart of accounts may no longer be used. That is, if the Sales and Distribution, Controlling, Asset Management, Extended General Ledger or Financial Accounting applications refer to the chart of accounts, then it will not be deleted.
In Financial Accounting, the chart of accounts, for example, may not be assigned to a company code. In Controlling, no controlling area may refer to the chart of accounts.
The tables involved may not be maintained in parallel and thus be blocked by another user.
Delete the required charts of accounts.