Use

Deleting master data is in principle problematic, especially if you are already using your SAP system in productive operation. You should therefore execute the delete functions before production start-up.

If changes still arise, which require the deletion of master data like commitment items or funds centers, then check the prerequisites named before executing the respective delete function.

See also:

Delete Commitment Item

Delete Funds Centers of an Area

Delete Funds Centers of a Hierarchy Variant

Create/Display Funds Centers

Conversion Operations in Budget Structure