Hi Indu,
In case the Org. Unit assignment has been deleted then the same can be reassigned. In case the Object has been deleted then you need to recreate the Org. unit.
When you recreate the Org. unit the BP and Org. unit ID would be different from that of the deleted one.
You can maintain the attributes, responsibilities and linking it to corresponding backend Org. units without any issue.
Hope this answers your query. Please let us know in case of any further clarifications.
Regards,
Teja
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