BOM's deleted on deleting transactions

I just Deleted All Company Transactions and found that it also deleted ALL the Bill of Materials?
Why are BOM’s treated as transactions? am I missing something here?

Ah, it would have deleted all tables that have a “Company” link, let me exclude BOM

Thanks Rushabh, you guys are doing a great job.
I have encountered a limitation to using BOMs in my case of Discrete manufacturing.
It would be great if you could guide regarding this -