Deletion of a Company Code 
You delete a company code when you sell a legally independent company or want to separate a part of the company or clear the system of company codes that are no longer in use.
This deletion frees up the memory space occupied by the company codes no longer being used.
You are using the SAP Landscape Transformation solution.
The deletion of a company code affects the following data, among others:
FI master data:
G/L accounts
Customers
Vendors
Fixed assets
CO master data:
Cost elements and revenue elements
Cost centers
Overhead cost orders
Profit Center
Accounting documents:
G/L account
Customer
Vendor
Fixed asset documents
Material documents
Material stock postings
GR/IR postings
Inter-company postings
Open transactions: for example, purchase requisitions, purchase orders, sales orders, production orders, assets under construction, projects or internal orders
Upper- and lower-level organizational units: for example, plants, purchasing and sales organizations
Note
The deletion of a company code is a change without a document.
When you delete related company code data, references to other plants that you have stored in QM or MM are lost. This can cause inconsistencies.
The following data is not deleted:
Programs for the market and profitability segment analysis
Users, authorizations, authorization objects
Archive data
Spool lists
Batch input sessions
Data Dictionary objects: programs, tables, structures, views, append structures, user exits, and so on.
The tables affected by the changeover are determined by means of the SAP domains and are changed directly on the database.
If all the company codes to be deleted are assigned to exactly one controlling area, and no other company codes are assigned to this controlling area, the company code is then deleted on the level of the controlling area.
The data is adjusted by means of a system copy.