A PC is showing up in Finder under Network Locations. Its name starts with the letters ba with various other numbers and letters after and it can't be deleted.

A real PC that is a computer running Windows would be one possible cause, the only way to 'remove' these is to turn off the PC or at least turn off file sharing on the PC.

However there are other types of devices which could show up in a similar manner, such as the following.

• A network printer
• A WiFi router with built-in capability to share an attached USB drive
• A NAS - Network Attached Storage type file server

if it's on the same network as you it will show up there

much in the same way if you are within range of wifi networks they will display under wifi on your mac

See if those numbers and letters match up with a MAC address on your Ethernet or WiFi.

You can find the MAC addresses in Network System Prefs, Advanced button, Hardware tab.

If you have a Mac set to share files over SMB, you sometimes see that appear.