Legal entities are paramount in setting up applications. They serve as independent building blocks of settings.
As a matter of fact, most, if not all, settings can be defined for a single legal entity or a distinct set of them. Thanks to this, it is possible to set up very different behaviors and parameters for different legal entities in the same application.
Creating a legal entity is an easy feat, but sure is not an operation to be taken lightly, as legal entities are at the core of applications.
Permanent deletion of a legal entity is impossible, for history purposes. But a legal entity can be "disabled", that means it won't ever be shown in interfaces. Disabling is thus a permanent operation : you won't be able to reenable a disabled legal entity.
There is but one condition to disabling a legal entity : it must bear no users. You will thus have to move all its users to a substitute in order to disable it. Once it is done, a "disable" link will appear upon selecting said legal entity.