Hi Krishna,
Yes, there are active key figures on these planning levels.
This seems to be very lengthy process to remove an attribute then. I was expecting behavior like in the APO DP system where master data attributes (NA or DA) are changed in the BW system and it is automatically changed in the DP Planning Area MPOS.
So like in my case where I made a copy of SAP2 model, there is no option to delete attributes, either rename through description or create new attributes.
Regards,
Aditya G