SAP Message V4140 - For reasons of cost management, item & cannot be deleted

Diagnosis
You have tried to delete a sales document item that is assigned to aproject but this is not possible.

Procedure
Please enter a reason for rejection in the item.
In general if you would like it to be possible to delete items thathave been assigned to a project, but which still do not have a WBSelement, go to Customizing --> 'Define variable messages' and changethe message category to blank.