Directory. If you have destroy rights at the directory level, you can destroy existing objects in the directory such as tables.
Table. If you have destroy rights at the table level, you can destroy existing entries (rows) in the table but not columns. You cannot destroy existing columns in a table: you can only destroy entries.
Column. If you have destroy rights to a column, you can destroy existing data values in the fields of that column.
Entry. If you have destroy rights to an entry, you can destroy existing data values in the fields of that row.