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The impact of deleting Pending Transaction of Inventory Management

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Handling of pending transactions of Inventory Management

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We have pending transactions owing to File Import (Paas) error. Since there are pending transactions, we are not able to change subinventory status. Most of the error transaction type belongs to "Direct Organization Transfer", "Subinventory Transfer" and "Miscellenous Receipt". If we remove / delete those pending transactions:

1) Can we just use "Delete" function to clear out?

2) Will there any impact on finance book / costing or other module?

3) Will there audit trail record for such action?

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Code Snippet (add any code snippets that support your topic, if applicable):

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