Soft-delete a stock item by id: sets is_active to 0 while its movements-ledger history stays intact. stock_item_adjust then refuses the id as NOT_FOUND and stops resolving it by name, so a later delivery under the same name creates a fresh item instead of reviving this one. stock_item_list and stock_item_read still return it with is_active: 0 — only the dashboard's stats header excludes it. Restore by running a normal update that sets is_active back to 1; there is no separate restore door.