You can only delete inactive element values.
Select Element Value Maintenance from the Chart of Accounts menu, and the Element Value Maintenance window opens.
Select the account Structure from the pull-down list if it hasn't defaulted to the structure in which you want to work.
Select the Element whose element value(s) you want to delete, and the existing element values are displayed.
Check the box(es) for the element value(s) you want to delete, and click Delete. You're asked to confirm the action.
Click Yes.
Return to Element Value Maintenance Overview