You can block a G/L account in the chart of accounts area and in the company code-specific area. _ In the chart of accounts area, you block _ A master record for creating in the company code _ A G/L account for posting _ A G/L account for planning _ In the company code, you can only block a G/L account for posting. You can set or cancel the block indicator at any time You can archive G/L account master records that you no longer need. Archiving data means it is deleted from the SAP database and placed in a file. You can then transfer this file to an archive system.Records that can be deleted are archived and deleted from the system.To physically delete the master record, you must call up a special program. This first checks whether the marked master records can be deleted.