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What causes the ACTIVE_FLAG field in PER_USER_ROLES to be set to "N"?

When a role is deleted from a user, that role is almost always deleted from the PER_USER_ROLES table. When querying the table, I noticed that a few rows exist where the ACTIVE_FLAG is set to "N". Our auditors want to know what causes this flag to be set to "N" instead of being deleted.

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