That's a very common way of representing inactive data - its advantage is
that you can undelete such records. The field can be a Yes/No. To implement
this, you need to refer to your data only through queries, not directly to
the table. To work on not deleted records, use the query:
SELECT * FROM [put table name here] WHERE NOT DELETED
TO work on deleted records, use the query:
SELECT * FROM [put table name here] WHERE DELETED
You can then use these two queries as if they were two tables, one with
active data, the other with inactive.