my phone for 2 factor authentication is lost, how do i login to my apple id
How to delete apple id associated with phone which is lost
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See if anything here helps. If necessary, you can use account recovery as explained in the link at bottom of the article.
Verification code - how to get one and sign in with two-factor authentication.
You don't need to delete that Apple ID. You can recover the ID.
All purchases made using an Apple ID are tied to the ID. Delete the ID and you will need to download them using your new ID. Make sure you sign out from the places in the 4th link before deleting the ID. If you fail to sign out of your device before deleting the ID, the device may become useless.
How to delete your Apple ID account.
What to do after you change your Apple ID or password - Apple Support