diff --git a/src/libs/ReportSecondaryActionUtils.ts b/src/libs/ReportSecondaryActionUtils.ts
index 7f36c4079709..215e9439c448 100644
--- a/src/libs/ReportSecondaryActionUtils.ts
+++ b/src/libs/ReportSecondaryActionUtils.ts
@@ -27,7 +27,6 @@ import {
     hasOnlyHeldExpenses,
     hasReportBeenReopened as hasReportBeenReopenedUtils,
     isArchivedReport,
-    isAwaitingFirstLevelApproval,
     isClosedReport as isClosedReportUtils,
     isCurrentUserSubmitter,
     isExpenseReport as isExpenseReportUtils,
@@ -39,7 +38,6 @@ import {
     isProcessingReport as isProcessingReportUtils,
     isReportApproved as isReportApprovedUtils,
     isReportManager as isReportManagerUtils,
-    isSelfDM as isSelfDMReportUtils,
     isSettled,
     isWorkspaceEligibleForReportChange,
 } from './ReportUtils';
@@ -48,7 +46,6 @@ import {
     allHavePendingRTERViolation,
     getOriginalTransactionWithSplitInfo,
     hasReceipt as hasReceiptTransactionUtils,
-    isCardTransaction as isCardTransactionUtils,
     isDuplicate,
     isOnHold as isOnHoldTransactionUtils,
     isPending,
@@ -405,42 +402,29 @@ function isMoveTransactionAction(reportTransactions: Transaction[], reportAction
     return canMoveExpense;
 }
 
-function isDeleteAction(report: Report, reportTransactions: Transaction[], reportActions: ReportAction[], policy?: Policy): boolean {
+function isDeleteAction(report: Report): boolean {
     const isExpenseReport = isExpenseReportUtils(report);
     const isIOUReport = isIOUReportUtils(report);
-    const isUnreported = isSelfDMReportUtils(report);
-    const transaction = reportTransactions.at(0);
-    const transactionID = transaction?.transactionID;
-    const isOwner = transactionID ? getIOUActionForTransactionID(reportActions, transactionID)?.actorAccountID === getCurrentUserAccountID() : false;
-    const isReportOpenOrProcessing = isOpenReportUtils(report) || isProcessingReportUtils(report);
-    const isSingleTransaction = reportTransactions.length === 1;
-
-    if (isUnreported) {
-        return isOwner;
-    }
 
-    // Users cannot delete a report in the unrepeorted or IOU cases, but they can delete individual transactions.
-    // So we check if the reportTransactions length is 1 which means they're viewing a single transaction and thus can delete it.
-    if (isIOUReport) {
-        return isSingleTransaction && isOwner && isReportOpenOrProcessing;
+    if (!isExpenseReport && !isIOUReport) {
+        return false;
     }
 
-    if (isExpenseReport) {
-        const isCardTransactionWithCorporateLiability =
-            isSingleTransaction && isCardTransactionUtils(transaction) && transaction?.comment?.liabilityType === CONST.TRANSACTION.LIABILITY_TYPE.RESTRICT;
+    const isReportSubmitter = isCurrentUserSubmitter(report.reportID);
 
-        if (isCardTransactionWithCorporateLiability) {
-            return false;
-        }
+    if (!isReportSubmitter) {
+        return false;
+    }
 
-        const isReportSubmitter = isCurrentUserSubmitter(report.reportID);
-        const isApprovalEnabled = policy ? policy.approvalMode && policy.approvalMode !== CONST.POLICY.APPROVAL_MODE.OPTIONAL : false;
-        const isForwarded = isProcessingReportUtils(report) && isApprovalEnabled && !isAwaitingFirstLevelApproval(report);
+    const isReportOpen = isOpenReportUtils(report);
+    const isProcessingReport = isProcessingReportUtils(report);
+    const isReportApproved = isReportApprovedUtils({report});
 
-        return isReportSubmitter && isReportOpenOrProcessing && !isForwarded;
+    if (isReportApproved) {
+        return false;
     }
 
-    return false;
+    return isReportOpen || isProcessingReport;
 }
 
 function isRetractAction(report: Report, policy?: Policy): boolean {
@@ -562,7 +546,7 @@ function getSecondaryReportActions(
 
     options.push(CONST.REPORT.SECONDARY_ACTIONS.VIEW_DETAILS);
 
-    if (isDeleteAction(report, reportTransactions, reportActions ?? [], policy)) {
+    if (isDeleteAction(report)) {
         options.push(CONST.REPORT.SECONDARY_ACTIONS.DELETE);
     }
 
@@ -588,7 +572,7 @@ function getSecondaryTransactionThreadActions(
 
     options.push(CONST.REPORT.TRANSACTION_SECONDARY_ACTIONS.VIEW_DETAILS);
 
-    if (isDeleteAction(parentReport, [reportTransaction], reportActions ?? [])) {
+    if (isDeleteAction(parentReport)) {
         options.push(CONST.REPORT.TRANSACTION_SECONDARY_ACTIONS.DELETE);
     }
 
diff --git a/tests/unit/ReportSecondaryActionUtilsTest.ts b/tests/unit/ReportSecondaryActionUtilsTest.ts
index 1c6bbe5806f0..265e2e551ea4 100644
--- a/tests/unit/ReportSecondaryActionUtilsTest.ts
+++ b/tests/unit/ReportSecondaryActionUtilsTest.ts
@@ -41,7 +41,7 @@ describe('getSecondaryAction', () => {
         jest.clearAllMocks();
         Onyx.clear();
         await Onyx.merge(ONYXKEYS.SESSION, SESSION);
-        await Onyx.set(ONYXKEYS.PERSONAL_DETAILS_LIST, {[EMPLOYEE_ACCOUNT_ID]: PERSONAL_DETAILS, [APPROVER_ACCOUNT_ID]: {accountID: APPROVER_ACCOUNT_ID, login: APPROVER_EMAIL}});
+        await Onyx.set(ONYXKEYS.PERSONAL_DETAILS_LIST, {[EMPLOYEE_ACCOUNT_ID]: PERSONAL_DETAILS});
     });
 
     it('should always return default options', () => {
@@ -654,232 +654,6 @@ describe('getSecondaryAction', () => {
         const result = getSecondaryReportActions(report, [{} as Transaction], {}, policy);
         expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
     });
-
-    it('includes DELETE option for owner of unreported transaction', () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.CHAT,
-            chatType: CONST.REPORT.CHAT_TYPE.SELF_DM,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-
-        const transaction = {
-            transactionID: TRANSACTION_ID,
-            reportID: CONST.REPORT.UNREPORTED_REPORT_ID,
-        } as unknown as Transaction;
-
-        const reportActions = [
-            {
-                reportActionID: '1',
-                actorAccountID: EMPLOYEE_ACCOUNT_ID,
-                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
-                originalMessage: {
-                    IOUTransactionID: TRANSACTION_ID,
-                    IOUReportID: CONST.REPORT.UNREPORTED_REPORT_ID,
-                },
-            },
-        ] as unknown as ReportAction[];
-
-        const policy = {} as unknown as Policy;
-
-        const result = getSecondaryReportActions(report, [transaction], {}, policy, undefined, reportActions);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
-    });
-
-    it('includes DELETE option for owner of single processing IOU transaction', () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.IOU,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-
-        const transaction = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const reportActions = [
-            {
-                reportActionID: '1',
-                actorAccountID: EMPLOYEE_ACCOUNT_ID,
-                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
-                originalMessage: {
-                    IOUTransactionID: TRANSACTION_ID,
-                    IOUReportID: REPORT_ID,
-                },
-            },
-        ] as unknown as ReportAction[];
-
-        const policy = {} as unknown as Policy;
-
-        const result = getSecondaryReportActions(report, [transaction], {}, policy, undefined, reportActions);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
-    });
-
-    it('does not include DELETE option for IOU report', () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.IOU,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-        const TRANSACTION_ID_2 = 'TRANSACTION_ID_2';
-
-        const transaction1 = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const transaction2 = {
-            transactionID: TRANSACTION_ID_2,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const reportActions = [
-            {
-                reportActionID: '1',
-                actorAccountID: EMPLOYEE_ACCOUNT_ID,
-                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
-                originalMessage: {
-                    IOUTransactionID: TRANSACTION_ID,
-                    IOUReportID: REPORT_ID,
-                },
-            },
-            {
-                reportActionID: '2',
-                actorAccountID: EMPLOYEE_ACCOUNT_ID,
-                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
-                originalMessage: {
-                    IOUTransactionID: TRANSACTION_ID_2,
-                    IOUReportID: REPORT_ID,
-                },
-            },
-        ] as unknown as ReportAction[];
-
-        const policy = {} as unknown as Policy;
-
-        const result = getSecondaryReportActions(report, [transaction1, transaction2], {}, policy, undefined, reportActions);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
-    });
-
-    it('includes DELETE option for owner of single processing expense transaction', async () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.EXPENSE,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-
-        const transaction = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const policy = {} as unknown as Policy;
-        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
-
-        const result = getSecondaryReportActions(report, [transaction], {}, policy);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
-    });
-
-    it('includes DELETE option for owner of processing expense report', async () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.EXPENSE,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-        const TRANSACTION_ID_2 = 'TRANSACTION_ID_2';
-
-        const transaction1 = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const transaction2 = {
-            transactionID: TRANSACTION_ID_2,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const policy = {} as unknown as Policy;
-        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
-
-        const result = getSecondaryReportActions(report, [transaction1, transaction2], {}, policy);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
-    });
-
-    it('does not include DELETE option for corporate liability card transaction', async () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.EXPENSE,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-
-        const transaction = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-            managedCard: true,
-            comment: {
-                liabilityType: CONST.TRANSACTION.LIABILITY_TYPE.RESTRICT,
-            },
-        } as unknown as Transaction;
-
-        const policy = {} as unknown as Policy;
-        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
-
-        const result = getSecondaryReportActions(report, [transaction], {}, policy);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
-    });
-
-    it('does not include DELETE option for report that has been forwarded', async () => {
-        const report = {
-            reportID: REPORT_ID,
-            type: CONST.REPORT.TYPE.EXPENSE,
-            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
-            managerID: MANAGER_ACCOUNT_ID,
-            policyID: POLICY_ID,
-            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
-            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
-        } as unknown as Report;
-
-        const TRANSACTION_ID = 'TRANSACTION_ID';
-
-        const transaction = {
-            transactionID: TRANSACTION_ID,
-            reportID: REPORT_ID,
-        } as unknown as Transaction;
-
-        const policy = {
-            id: POLICY_ID,
-            approvalMode: CONST.POLICY.APPROVAL_MODE.BASIC,
-            approver: APPROVER_EMAIL,
-        } as unknown as Policy;
-
-        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
-        await Onyx.merge(`${ONYXKEYS.COLLECTION.POLICY}${POLICY_ID}`, policy);
-
-        const result = getSecondaryReportActions(report, [transaction], {}, policy);
-        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
-    });
 });
 
 describe('getSecondaryTransactionThreadActions', () => {