Where-Used List of User Groups in Access Control List (ACL) 
You use this function to display access control lists (ACLs) in which a user group is used as authorization holder. This is useful for example, when you want to delete a user group, but cannot, because it is used in an ACL.
Prerequisites
You can perform a where-used check of user groups if the following applies:
You have the necessary authorizations, which are granted to you in one of the following ways:
In the Role Maintenance (PFCG) transaction, you are assigned to the BCV Administrator (SAP_BCV_ADMIN) role.
On the SAP NetWeaver Portal, you are assigned to the BCV Administrator (com.sap.pct.bs_fnd.BCV_ADMIN) role.
Features
The system displays the following data for each ACL:
Object Type
BCV Object Name
The rights of the user group that are specified in the ACL
Hyperlink (opens the BCV object for which the ACL is maintained)
Activities
You can display the where-used list of user groups in ACLs in one of the following ways:
In the configuration center, choose Display Where-Used List of User Group in ACL.
In Customizing under
Cross-Application Components 
Processes and Tools for Enterprise Applications Business Context Viewer User Interface Display
Where-Used List of User Group in ACL 
. For more information, see the Customizing activity documentation.
Recommendation
Using the configuration center is the recommended approach to making configuration settings in BCV. You should use Customizing only in exceptional cases. For more information, see Configuration Center.