Message type: E = Error
Message class:  CNV20551 - message for package 20551 (company code delete) 
Message number: 092
Message text: Operating concern & will be deleted
Operating concern &V1& with its assigned controlling areas is marked
for deletion.
The system issues an error message and will not allow you to continue with this transaction until the error is resolved.
Error message extract from SAP system. Copyright SAP SE.
The SAP error message CNV20551092 typically indicates an issue related to the deletion of an operating concern in the context of SAP's Controlling (CO) module, particularly when using the SAP Conversion or Migration tools. This error can arise during data migration or system conversion processes, such as when transitioning from an older version of SAP to S/4HANA.
Cause: The error message CNV20551092 suggests that there is an attempt to delete an operating concern that is either still in use or has dependencies that prevent its deletion. This can occur due to: Active Data: The operating concern has active data or transactions that are still linked to it. Dependencies: Other objects or configurations in the system are dependent on the operating concern, making it impossible to delete.
Configuration Issues: There may be configuration settings that are not aligned with the deletion process.
Solution: To resolve this error, you can follow these steps: Check Dependencies: Review the operating concern for
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