How To Fix BK261 - Statistical cost elements not allowed (exception: spec. bal. sheet accts)

BK261 - Overview

• Message type: E = Error

• Message class: BK - Create, Display, Reverse Controlling Document

• Message number: 261

• Message text: Statistical cost elements not allowed (exception: spec. bal. sheet accts)

Self-Explanatory Message

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BK261 - Details

• The SAP error message BK261, which states "Statistical cost elements not allowed (exception: spec. bal. sheet accts)," typically occurs when there is an attempt to post a transaction using a statistical cost element in a context where it is not permitted. Statistical cost elements are used for reporting purposes and do not affect the financial accounting (FI) or controlling (CO) ledgers in the same way that primary cost elements do.
  
  Cause:
  
  Use of Statistical Cost Elements: The error arises when a user tries to post a transaction (like a journal entry or a cost allocation) using a statistical cost element instead of a primary cost element.
  Transaction Type: Certain transaction types or account types may not allow the use of statistical cost elements.
  
  Configuration Issues: There may be configuration settings in the controlling area or the chart of accounts that restrict the use of statistical cost elements in specific scenarios.
  
  
  Solution:
  
  Check the Cost Element: Ensure