How to exclude SCM locations as these are counted in license

[SAPSupport]

There are Locations that have never been used in SCM. These are counted in license audit.
You would like to exclude this SCM Locations from the count.

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[SAPSupport · Accepted solution]

If you wish to delete a location, first set the deletion flag before finally deleting the location in a second step. In this way you can schedule the actual deletion process for a later point in time, not just for a single location but for several.
In order to successfully delete a location, all dependencies have to be removed first (transaction WUF can show if there are any dependencies to the location).

The following documentation brings more details on the steps that have to be executed:
##572579 - Deletion of Location Master
SAP Help Portal - Delete Location
Wiki Page - Location

Additional information on how Locations are counted during Audit:
https://wiki.scn.sap.com/wiki/x/h4K_Hw