| When records are not active, several times they are not deleted (bacause of referencial integrity, for example), they are marked as "inactive". There are many ways to do this, with a boolean field, with an "ActiveUntil" date field or whatever.
I suggest this kind of records are distinguished from others in the elements list and its layout with a different background, italic letter or whatever. In my opinion, it should be configured in the "options" button, setting a special style when a SQL clause is validated. Depending on the condition, the SQL clause would be one or other.
I think this is better solution than not showing inactive records, becuase in that case there would be no option to reactivate them.