Deleting a record means removing a record permanently and it can't be recovered, this is straightforward to do. To delete a record the first thing to do is to archive it, the way to do so varies depending on whether user is archiving at record level or report level.
At record level user must click on the ellipses in the top right hand of the screen, then click 'archive' in the drop-down menu. When that has been done, click on the ellipsis again and the user will see that the delete option is now available in the drop-down menu.
At report level, the user must select the checkbox of the record they want deleted, then click on the ellipses and select 'archive'. Once this has been done user must click on the ellipses again and select 'show archived'. Lastly, user must select the checkbox of the record they archived, click on the ellipses and select 'delete'.