Hi
Create an LSMW or BDC using AS06 - Delete Asset Record/Mark for Deletion.
Use BDC using AS06-just run the in frent of abaper and he will recod the program and run the program to comeplete the task.
And please find the sample of lsmw steps...for your needful....
http://scn.sap.com/docs/DOC-46251
Thank you.
Regards
asuvamsi