The inactive objects in SAP sometimes cause issues if you don't have practice in housekeeping them. from the system.
1. Execute t-code SE80 and navigate to Repository Browser , explan the tab and and select inactive objects.
You may decide what you plan to do with the listed objects if its required for certain cases for example : -
1. Future use of a change development that was never executed in Production system
2. Error left unattended without cleaning up by poor development work
3. Part of abandon objects during projects or after migrating a system where one of the pre-steps are forgetten.
4. During transport error developer forgets to correct and remove or mark in STMS unlocked objects.
Where this inactive object topic arises -
1. During migration of SAP system
2. During upgrade actvity
3. Not required but sometimes its part of Database upgrade checklist
4. Applicable during Homogenous & Hetrogeneous system copy or refresh
5. System migration
6. Upgrade to Hana
What happens if you left it hanging and don't bother: -
1. Potential issues arises during Upgrade when one of the phases will detect issue and cause problem.
2. Future critical transport to production during an important event get stopped, it could be that clean was only done in DEV but developer forgets to perform the clean up right up to production system.
3. During system migration, it can garbase such as invalid objects are being brought over to new system, this confuses the future owner of the system just in case issues arises,
SAP Tables for inactive objects you may click here
There are also ABAP Report to access to these invalid objects
RSSHOW_INACTIVE_OBJECTS SAP ABAP Report - Display Inactive Objects
While exploring the above it's always good to explore SAP Note for further information by following the note
The below is just some reference points.