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How to Delete Item Cost Profile?

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Hello Experts

An Expense Item was set with Item Cost Profile as Expense Cost Profile. And then later Item was made as Inventory Item. Now when we receive PO for that it is still showing as Expense Cost Profile. I am not able to remove Expense Cost Profile from UI "Manage Item Cost Profile", even after removing all On Hand. Is there any other way to remove Item Cost Profile from an Item?

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