Cost elements deletion having transaction data

In some cases, cost elements have to be deleted having transaction data due to incorrect creation of cost element master data i.e. incorrect cost element category etc.

SAP has provided standard transaction code for deletion of cost element i.e. KA04. But, it is not possible to delete the cost element with transaction data using this T-code.

Hence, the program RKACOR20 should be run which deletes the CO documents with origin in external accounting after which KA04 can be executed for deleting the cost element.

But, many a cases the same FI document can have postings against multiple cost elements.  Hence, during the deletion of CO transaction data using program RKACOR20 for a particular cost element, even the CO data related to the other cost elements in the same FI document would be deleted. 

Steps for cost element deletion when FI document having postings against multiple cost elements – 

To overcome the above situation, the following steps should be performed in the sequence given below –

Step 1 – Identify the FI documents related to the cost elements that have to be deleted.

Step 2 – Reverse the FI document T.Code FB08

Step 3 – Delete the CO transaction data using the program RKACOR20 giving the details of the FI document from which the CO data has generated (step 1 documents and reversal documents generated from step 2)

Step 4 – Delete the Cost element through T. Code KA04

Step 5 – Post the new FI documents (Reference step 1).   The dependent CO documents will now contain only CO postings against the required cost elements.

Note: Steps should be followed in the above sequence only as reversal of FI document after deletion of Cost element is not possible.

Steps for cost element deletion having only plan values and no actuals –

Step 1 – Identify the cost element and check with which the plan values are posted and make the same as 0 through transaction codes KP06 for cost center and KPF6 for internal order.

Step 2 – Though plan values are made 0, still the entry in COSP table exists with 0 value and cost element cannot be deleted.

Step 3 – Hence, the program RKPLNC27 should be executed for deleting the 0 items in COSP table-

Step 4 – Delete the Cost element through T. Code KA04