What happens if I make inactive an existing Business Unit?

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Hello experts,

our customer should replace an existing business unit A with two new ones (B and C). As a result, I should massively move workers who are currently in business unit A to the new business units (B and C).

However, the old business unit should appear in the employee assignment history. What happens if I make the old business unit (A) inactive? If I search for employee before the business unit change date, I'll continue to see the old business unit even if inactive? Will the value be visible in OTBI reports?

What do you suggest me?