Delete Credit Memo

    Permanently deletes an accounting credit memo and all associated data from the system.

    This endpoint performs a complete removal of the credit memo including:
    - Complete credit memo record deletion with all line items
    - Automatic journal entry removal and accounting transaction cleanup

    **Accounting Impact:**
    - Associated journal entries are automatically deleted to maintain accounting integrity
    - Exchange rate records and multi-currency data are cleaned up

    **Restrictions:**
    - Credit memos that have been applied to invoices cannot be deleted
    - Credit memos in closed accounting periods may have deletion restrictions
    - Consider the impact on historical financial reporting