Pending delete represents a state to which certain records can be set, effectively ‘deleting’ them from the system. This state cannot be set directly by the user. The only way in which it can be applied to a record is by attempting to delete the record and having the delete not succeed. This will occur if the record that is being deleted is still required by another record in the system.
While records set as pending delete still remain in the system and are viewable via their respective forms, they are no longer usable throughout the rest of the system. These records can only be edited by a user with administrator permissions, and doing so will cause the pending delete status to be removed from the record.
Deleting of records set to pending delete is not achievable through their respective forms, and can only be accomplished by using the System purge facility located on the System > Database administration menu.
Here is an example of How to un-delete an item code.