How to figure out which material documents should be deleted?

Hi,
I am creating a report that sums up material movement. But I meet a problem about reversal material documents.
In my report, I collect all the documents and delete all the document with field SMBLN is not empty. Code is like below.
MOVE it_mseg[] TO it_mseg2[].
  LOOP AT it_mseg WHERE smbln <> ''.
    LOOP AT it_mseg2 WHERE mblnr = it_mseg-smbln AND zeile = it_mseg-smblp.
      it_mseg-del = 'X'.
      MODIFY it_mseg.
      it_mseg2-del = 'X'.
      MODIFY it_mseg2.
    ENDLOOP.
  ENDLOOP.
  LOOP AT it_mseg2 WHERE del = 'X'.
    LOOP AT it_mseg WHERE mblnr = it_mseg2-mblnr AND zeile = it_mseg2-zeile.
      it_mseg-del = 'X'.
      MODIFY it_mseg.
    ENDLOOP.
  ENDLOOP.
  DELETE it_mseg WHERE del = 'X'.
But sometimes users may cancel a material document, and later they may cancel the reversal document also.
Then there are 3 documents. In my report, all these 3 documents will be deleted.
Is there any method to only have the last document left and delete the others?
Thank!
Wesley

Thanks Dzed, it seems the code works succesfully, and I also figure out another code like below, it also works~
  MOVE it_mseg[] TO it_mseg2[].
  LOOP AT it_mseg.
    LOOP AT it_mseg2 WHERE mblnr = it_mseg-mblnr AND zeile = it_mseg-zeile.
      IF it_mseg2-del = 'Y'. 
        it_mseg-del = 'X'.
        MODIFY it_mseg.
      ENDIF.
    ENDLOOP.
    IF it_mseg-del = 'X'.
      CONTINUE.
    ENDIF.
    LOOP AT it_mseg2 WHERE smbln = it_mseg-mblnr AND smblp = it_mseg-zeile.
      it_mseg-del = 'X'.
      MODIFY it_mseg.
      it_mseg2-del = 'Y'.  
      MODIFY it_mseg2.
    ENDLOOP.
  ENDLOOP.

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