You may need to delete actual data during the test phase, and before the production startup, if this data arose from postings which you made for test purposes in Commitment Accounting. You can also delete master data and budget values. To this end, go to the Commitment Accounting implementation guide and enter the FM area in which you want to delete data.
For more information on deleting master data and transaction data, go to the Commitment Accounting implementation guide and read
"Remove commitment item from G/L account"
You can also initiate these reports after the production startup - for example, to reconstruct your actual and/or commitment data.