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Query for unused items

Can anyone help me to build a simple query to list items that have not been used in any transactions? I do not want to go through all the document lines in the various tables ... The purpose is to do a manual cleanup of items that are not needed anymore.

SBO greys out the itemcode when you've used it in transactions (stock or non-stock), but I have no idea what determines this. Same thing for Business Partners, the code is greyed out once you start using it in transactions.

Thanks

Steven D

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