You can delete an entry on any list, but if that entry is in use somewhere within your company file, QuickBooks will not let you delete it. For example, if you have entered a shipping method on an invoice, QuickBooks will not let you delete that shipping method from the Ship Via list, until you remove it from the transaction.
Subentries: If the entry you want to delete has subentries, either delete the subentries or move them to another part of the list. QuickBooks does not allow you to delete a list entry that has subentries.
The Delete command changes to indicate the type of entry you are deleting. For example, if you are deleting a name from the Employee list, the command becomes Delete Employee.