About Plants
A Plant is where manufacturing occurs, in combination with the manufacturing warehouse assigned to the Plant, and there is only one plant per site. Other non-manufacturing and non-distribution warehouses can also belong to a Plant, but distribution warehouses can never belong to one. Work Centers, Resource Groups, and Resources also belong to plants.
A Plant cannot be deleted until all references to it are removed. When you do delete a plant, its designated Manufacturing Warehouse will automatically have its Plant field cleared.