Deletion of GL master data

Hello Experts,

I had created 3 GL accounts wrongly.

There are no postings made in those a/c's.

Now i would like to delete those GL a/c's,

I tried OBR2 to delete those gl masters, but it is givving an error message that "company code is productive- deletion not Possible"

Now i want to know what will be the impact if i untick that company code productive check box???

I am in dvelopment server only...

Please respond ASAP.

Many Thanks in Advance

Satya