In a LAN environment, you can simply delete a contact. But in a synchronization environment we need to do more steps.
Suppose Bob wants to delete the ABC Company and he knows no one else will need it
1. Bob changes the First and Last name of the contact to DELETE DELETE
2. Bob performs a Synchronization
3. Bob deletes the ABC Company from his laptop
4. The ACT Administrator scans for contacts with the name DELETE and deleted them.