Unable to Delete Asset Categories from a Secured Responsibility in r12 Fixed Assets

When attempting to delete a category, which is not in use, from the Asset Category form
the following error occurs:

APP-OFA-48723 You cannot delete setup data from a secured responsibility.
The data may already be in use by assets or books that you do not have access to.
To delete setup data please use a non-secured responsibility.

Steps To Reproduce:

The issue can be reproduced at will with the following steps:
1. Connect to an FA secured responsibility
2. Navigate to the Asset category form
3. Try to delete a category which is not in use
The issue is caused by the secured responsibility :
When you try to delete an asset category , the application checks if it is already in use , meaning whether an asset or a mass addition exist with this category attached.
From a secured responsibility , you could only verify for the assets/books you have access to therefore this functionality is not allowed .

This is intended behavior.

Solution:-

1. Go into an FA non-secured responsibility to delete any Asset Category which is not in use.

You can verify if  a responsibility is not secured with following steps:
Connect to System Administrator responsibility
Navigate to Profile > System
For the FA responsibility , query Profile FA:Security Profile
No value should be assigned.

As a workaround , you could momentarily remove the profile value in order to delete the wrong Asset category and then reset the profile back.