Solution : https://service.sap.com/sap/support/notes/107109 (SAP Service marketplace login required)
Key words :
additional key words mm02, create report zzitmtd3, report deletes, material master, material type, deleted logically, deleted physically, material number, entered correctly, execute checks
Related Notes :
| 215970 | Bill of material: Delete dead items |
| 47732 | Material is still used in bill of material |