Deleting Master Data at Single Record Level 
If you want to selectively delete master data, you have two options:
In master data maintenance, you have a deletion mode at single record level as well as being able to create and change master data.
You can use the report RSDMDD_DELETE_BATCH.
Note
You can only delete master data records if no transaction data exists for the master data that you want to delete, the master data is not used as attributes for an InfoObject, and there are no hierarchies for this master data.
You are in the Modeling functional area of the Data Warehousing Workbench. In the InfoObject tree, choose Maintain master data from the context menu for your InfoObject.
A selection screen appears for restricting the master data.
Use the input help to select the required data.
You get to the list overview for the selection and have two options:
In the list, select the master data records to be deleted, choose Delete and save your entries.
First select additional master data using Data Selection, highlight the master data records that are to be deleted, and choose Delete. Repeat the selection on demand where necessary and choose Save to finish.
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 that is no longer being used in other objects is deleted.
Enter report RSDMDD_DELETE_BATCH in the ABAP Editor (transaction SE38) and create a variant for it.
Execute the variant.
Enter the InfoObject with the master data that you want to delete.
In Filter Data, you can specify which data you want to delete.
You can specify a deletion mode for the data (parameter P_SMODE).
More information: Deleting Attributes and Texts for a Characteristic
You can simulate the report before running it (parameter P_SIMUL).
You can schedule the report in the background. If you want to clear up your master data at regular intervals, you can also integrate the report into a process chain using process type ABAP program.