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How do we delete a UOM Class

How do we delete a UOM Class, that has been created wrongfully with the wrong base UOM?

We cant delete the UOM Class because its active on an item. We are not able to delete the item because its a part of an 'completed' NIR
- see ref: https://support.oracle.com/knowledge/Oracle%20Cloud/2759837_1.html

Is there a profile Option where we allow updates to Primary Unit of Measure on an existing item?

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