E-Business Suite user accounts in One Identity Manager cannot be physically deleted. If a user account is deleted through the result list or the menu bar, the user account is deactivated. However, it still physically exists. After confirmation of the security prompt, the status of the user account is set to INACTIVE. The current date is stored as the last validity date of the user account (Active to (date)).
NOTE: As long as an account definition for an employee is valid, the employee retains the user account that was created by it.