After importing items via Excel you might have a need to delete some items imported in error. However, when you go to delete them you are give a message that the item has been used in at least one transaction & cannot be deleted, please make the item inactive.
When we import lists of new items from Excel an Inventory Adjustment Memo is created behind the scenes. This is the one transaction that the item has been used in. This does not apply to re-imports of previously existing items that have been edited.