If all revenue is moved from constituent A to constituent B. We can't then delete constituent A as it generates the error, "This constituent has associated revenue and therefore cannot be deleted". This only occurs for posted revenue.
If the revenue associated with Constituent A was posted, then moved to Constituent B Constituent A will still not be able to be deleted, instead they will need to be marked inactive.
Steps to Duplicate
1. create a new constituent 2. add a new revenue record 3. Posted this revenue to GL 4. Return to the payment record and select change constituent on payment under tasks 5. Move the payment to another constituent 6. Add any adjustment reason 7. Run the post to GL process again to include the adjustment 8. Lookup the constituent in step 1 and notice there is no revenue on this record. 9. Try to delete the constituent 10. see error This constituent has associated revenue and therefore cannot be deleted.