Budget Structure Template 
You can only delete a budget structure template (BS template) if it is no longer used. Therefore the BS template may not be assigned to a funds center.
You should only delete BS templates if you no longer need them since deletion is carried out without archiving. The system cannot restore a deleted template.
Choose
To delete a year-dependent BS template, enter an FM area, a BS template, and the fiscal year for which the template has been defined.
To delete a year-independent BS template, only enter an FM area and a BS template.