QB Issue Resolution:
If they are pending now, they aren’t affecting your financial statements or the quantity on hand.
If they had been final builds, then changed to pending as you describe, THAT is when things were affected. When you issued the build (not pending) the parts were consumed. When the build was changed to pending then the parts were returned. It is as if the build never occurred.
So it is safe to delete them.
Resolution for Issue 'Can I safely delete old pending builds if they were finalized builds at one time?' available: Yes (Solved).
Source: Intuit Community forum.
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