To delete an entity, you must first be in the edit mode so that you review the entity in its entirety before deletion. You'll not be able to delete a referenced entity. Example: Assume you have referenced 'Rubber' industry in one of your lead or contact. You'll not be able to delete 'Rubber' industry since it is referenced.
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Review the contents and click on delete.
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Referenced entities cannot be deleted. If Industry 'Rubber' is referenced (like it is shown in the picture above), you'll not be able to delete 'Rubber'. To delete a Contract, first delete all the visits made against it.