Remove unused companies in T24

Currently, there are some companies which are no longer used in T24 system. For saving time, I think I should delete the files belong to these unused companies. Is there anyone can help me this:
1. Could I delete these files (logical and physical side)? If
could, please give me any solution.
2. If not, is it possible to ignore these companies when
running COB? In this case, how does it effect on these companies? How does it
effect on system? Further more, is it possible if I want to re-use the
companies which we ignored ? If yes, please tell me step by step to solve this
problem (ie DATES, BATCH data,etc)
Thank you!CTAT

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