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Are you trying to change the UOM for a item or change the UOM for the existing UOM code to a new UOM code?
Are you coding the data in UOM database table or using a piece of code to convert the existing UOM code to new one or creating a UOM conversion setting?
Well the impact will be on the items, transactions, entries already using the older UOM codes. So in effect you will need to tackle this UOM conversion issue on those levels.
If that is not transacted you can change..