For some reasons, you will find a business scenario where a transaction ready for Settlement (in AP or AR) appears as marked for any other user, but it is not.
In that case, it should be deleted in SpecTrans. Just after that, transaction could be settled.

It would be desired, if a final user be able to specify the RecId in SpecTrans to delete, once this is a really simple and non harmful data fix, but this is time consuming for final users.