Unable to inactivate an elimination subsidiary

NetSuite throws the message "Cannot delete the sole elimination subsidiary at root" when the Automated Intercompany Management is enabled.

User  would not  have the ability to inactivate the elimination subsidiary because it is a pre-requisite before user can enable the Automated Intercompany Management feature. Since the said feature is enabled in their account, NetSuite is requiring user  to have at least one elimination subsidiary. Apparently, user can no longer disable the feature, even if user have not created any intercompany entities or transactions.