How to delete a cost center hierarchy

Hi all,
        We are having a issue regarding the cost centers. The cost centers have been assigned wrong cost center numbers. Now the client wants a set of new cost center numbers to be used in the system. In order for that to be done I thought may be if I can change the cost center hierarchy that has been assigned to the controlling area in OKKP transaction we can assign new cost centers to the new hierarchy and solve the problem.
          But the system does not allow us to assign a different cost center hierarchy from the already existing one when cost centers are assigned to it.
My issue is how to delete the cost center hierarchy.
If that is not possible how can we remove the cost centers assigned to the cost center hierarchy ( is this possible)
Last question can we delete the transaction data posted to cost centers.
Points will be assigned to all the replies.
Thanks,
Sarada

Hello Sarada,
If the requirement is to track new cost centers only going forward, then you may need to create new Cost Centers, block old cost centers. Create a new node in the hierarchy saying "Old-do not use".
If the requirement is to have the history transactions reflect the new cost centers as well, then you will need to undertake a project for SLO (System Landscape Optimization) which will replace this data at table level. This is a major project in itself and the programs are proprietary to SAP.
Hope this helps.

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