A Business Unit Tree is a filter of what should be displayed in your report. This means that if a Business Unit is included in the Tree, Calxa will report a value for that Business Unit, even if it is a Nil Value, as you have asked for it to be included.
Toggling on/off show Nil Values will not override the Business Unit Tree selection.
If you have Business Units that are no longer current, you can make them Inactive in your Accounting system, and this will flow through to Calxa. However, if they have been selected in the Business Unit Tree then they will still be included in your reports, you will need to remove them from the Tree to exclude them from the reports.
Inactive Business units that contain values in either the Actuals or Budgets for a Report period, will be included in an Organisation Level Report.