The deletion of the IAS/IFRS plan is prohibited if at least one other plan is defined with the IAS/IFRS valuation such as the value of the Original depreciation basis field.
In addition, a control is performed so as to prevent the deletion of a plan for which an entry type is defined (this plan is displayed as being "Can be posted" at the Context management function level).
In order to delete it, entry types must have been deleted or deactivated beforehand.