APP-OFA-48723 You cannot delete setup data from a secured responsibility. The data may already be in use by assets or books that you do not have access to. To delete setup data please use a non-secured responsibility.
This Error is normally Produced when you try to delete an Unused/Wrong Asset Category from any Secured Responsibility
Step 1. Connect to System Administrator responsibility
Step 2. Navigate to Profile > System
Step 3. Query for Profile FA:Security with any FA responsibility.
Step 4. You could temporary remove the profile value in order to delete the wrong Asset category and then reset the profile back.