SAP MM, What are all the conditions that needs to be considered to mark a material for deletion full

[NDA]

Dear Experts,

I would like to check with you all to understand all the conditions that needs to be considered to mark a material for deletion.

For Example - 1. We see if there are any open PO's 

2. If there is any stock

Like wise, what are the conditions that we need to consider in this case.

Thank you in advance !