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This report is the copy of user’s sending report, but with option of hard deletion. In /PACG/ECM_TRIG_USER report is no more possible to send hard deletion, what means that from SP11 /PACG/ECM_TRIG_UDEL is the only place where users can be hard deleted.
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Maintain access to this deletion report can be done by authorization object /PACG/E022.