---
schema_version: "1"
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title: Considerations for Deleting or Merging Primary Object Records
collection: admin
version: current
locale: en-us
portal_url: https://docs.salesforce.com/admin/current/en-us/sfdo/264-0-0/asl_delete_merge_primary_records.md
canonical_url: https://help.salesforce.com/s/articleView?id=sfdo.asl_delete_merge_primary_records.htm&release=264.0.0&type=5
source_site: help.salesforce.com
content_type: documentation
content_hash: f62eeaf4baf5b03f133622acca726b1d9105041696f78d2a1a55fafe7d08b3df
description: Deleting or merging records used as primary objects in accounting sets doesn't trigger reversals.
products:
  - Education
  - Cross Cloud
release: "264"
---
# Considerations for Deleting or Merging Primary Object Records

Deleting or merging records used as primary objects in accounting sets doesn't trigger reversals.

<table class="slds-table slds-table_bordered slds-max-medium-table_stacked slds-m-bottom_small " summary="REQUIRED EDITIONS"><caption>REQUIRED EDITIONS</caption> <colgroup><col style="width:100%"></colgroup><tbody><tr class=""><td class="slds-cell-wrap" style="vertical-align:top;">Available in: Lightning Experience</td></tr><tr class=""><td class="slds-cell-wrap" style="vertical-align:top;">Available in: <strong>Enterprise</strong>, <strong>Performance</strong>, <strong>Unlimited</strong>, and <strong>Developer</strong> Editions with Accounting Subledger</td></tr></tbody></table>

- Salesforce doesn't detect when someone deletes primary object records used in accounting sets. Therefore, the Accounting Subledger job doesn't create reversal transaction journal records. To ensure data integrity, we recommend that you prevent users from deleting such records. For example, you can remove the delete permission from their profile or from the permission set for that object. Accounting Subledger supports deletions for all other object records used in accounting sets.
- If you merge records, Salesforce removes the duplicate record.

For information about reversals, see [Adjustment Types for Payment and Expense Records](https://help.salesforce.com/s/articleView?id=sfdo.asl_adjust_payment_expense_records.htm&release=264.0.0&type=5 "Accounting Subledger assists you with adjustments by separating source records from transaction journal records. If the source record is updated, we generate new transaction journal records accordingly.").