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

SAP Error Message - Details

• 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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• What is the cause and solution for SAP error message BK261 - Statistical cost elements not allowed (exception: spec. bal. sheet accts) ?

  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 that the cost element being used in the transaction is a primary cost element and not a statistical one. You can check this in the SAP system by navigating to the cost element master data.
  Use Appropriate Accounts: If you need to post to a cost center or internal order, make sure you are using the correct primary cost element that is allowed for that type of posting.
  Review Transaction Type: Verify that the transaction type you are using supports the posting of the cost element in question.
  Consult Configuration: If you believe the configuration might be causing the issue, consult with your SAP FI/CO configuration team to review the settings related to cost elements and account types.
  Error Message Documentation: Refer to SAP documentation or the SAP Notes for further details on the error message and any specific recommendations provided by SAP.
  
  Related Information:
  
  Cost Element Types: Understand the difference between primary and statistical cost elements. Primary cost elements are used for actual costs, while statistical cost elements are used for reporting and do not impact financial statements.
  Transaction Codes: Familiarize yourself with relevant transaction codes such as:
  
  KA01: Create Cost Element
  KA02: Change Cost Element
  KA03: Display Cost Element
  
  
  SAP Notes: Check for any SAP Notes related to this error message for additional insights or patches that may address the issue.
  User Authorization: Ensure that the user has the necessary authorizations to post to the accounts in question.
  
  By following these steps, you should be able to resolve the BK261 error and ensure that your postings are made correctly in the SAP system.