An account code segment value has been disabled but users are still

You must disable the segment, and disable every code combination that uses
that segment. In version 11 and prior, you must disable each code combination
individually. However, in 11i, you can disable a range of code combinations
using the new Segment Value Inheritance program.

There is no supported way to delete a segment value. Segment values
should only be disabled not deleted. General Ledger does not distinguish
between accounts which have transactions outstanding in order to determine if
these accounts should not be disabled.