Message type: E = Error
Message class:  CNV_20100 - Messageclass for chart of account conversion 
Message number: 251
Message text: Implicit merge of G/L acct &1 with secondary CostEl &2 due to CoA change
The system found that the G/L account &V1& is converted into
&V3& (according to the mapping). However there is already a
secondary cost element called &V2&, which is also going to be
converted into &V3& in connection with the chart of accounts
change.
In effect, this means that a G/L account (&V1&) and a secondary cost
element (&V2&) are going to be merged (implicit merge). This is not
allowed.
The conversion cannot take place.
The system issues an error message and will not allow you to continue with this transaction until the error is resolved.
The mapping table must be adjusted accordingly.
Error message extract from SAP system. Copyright SAP SE.
The SAP error message CNV_20100251 indicates that there is an implicit merge of a General Ledger (G/L) account with a secondary cost element due to a change in the Chart of Accounts (CoA). This typically occurs during data migration or when changes are made to the CoA structure in the SAP system.
Cause: Chart of Accounts Change: The error arises when there is a change in the Chart of Accounts that affects the mapping of G/L accounts to cost elements. This can happen during a system upgrade, data migration, or when restructuring the CoA. Data Inconsistency: The G/L account and the secondary cost element may have been defined in a way that they are no longer compatible due to the changes in the CoA.
Configuration Issues: There may be configuration issues in the system that lead to the implicit merging of accounts.
Solution: Review CoA Changes: Check the changes made to the Chart of Accounts. Ensure
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