Want to understand committment mechanism in PR/PO when deleting PO items.

Is there any documentation or help you can offer me to understand the commitment mechanism in PR (Purchase requistion) and PO (Purchase order)? We are working on SAP 4.6C and modules FI-FM and MM are implemented and working.
Specifically I want to explain a case that urges me to understand and solve.
An user wanted to delete a PO item which was derived from a corresponding item of a PR, but the system generated an error message indicating exceeded budget, it feels not logic because if I eliminate an item the corresponding budget amount should be available, not exceeded. However, I have been reading some SAP notes (955107, 1307755, 153021) indicating that in the availability calculus, the PR committment is considered and not the PO committment as expected by me.
In the SAP notes I couldn't find the reason of this behavior.
Is there anyone who experimented this kind of situation that can help me, please. If you need some clarifications or something else, please let me know.
Thank you very much.

Hi,
please distinguish between POs/PRs with deletion indicator set and                
deleted POs/PRs which do not exist on the data base (any more).
The ones with deletion indicator can be corrected by the report RKANBU01, please see the note 534993. 
For none existing POs/PRs please use the report ZKAOIDE0 from note 100409. For PR's you have to run CJEN afterwards. 
Please read also the notes 334851, 152571, 863652 and    
204376, 459509.     
Regards,
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