Can deleted device be reallocated in the Developer Portal?

I want to know if deleted devices from the Developer Portal are reallocated. After deleting a device, I can use that spot to allocate it to a new one?

I have read in Program Renewals

Yes. You are allowed to assign up to 100 devices for testing and Ad Hoc distribution per membership year. At that start of a new membership year, Team Agents and Team Admins can remove devices and restore the available device count for their development team to 100 devices. When Team Agents or Admins first log into the iOS Provisioning Portal at the start of a new membership year, they will be presented with the option to remove devices and restore the device count for those removed devices. Important Note : Devices can be removed and their device count restored only up until the first new device is added. Therefore, it is important to remove all devices you are no longer using for development prior to adding any new devices.

But as I understand this is after renewal?

I have deleted a device for testing in my account, but havent seen the number of available devices update?

Each year when you renew your program membership you can remove devices added in previous years. So if you had 100 devices allocated, you could delete 5 and add 5 new devices.

As soon as you add a new device, you can no longer remove devices for the remainder of that year.

So what they are telling you is each year, after renewal, delete any devices you need to remove first. Once you add your first new device, you are only permitted to add devices until your next renewal up to a maximum of 100 devices.