Message type: E = Error
Message class:  CNV_20100 - Messageclass for chart of account conversion 
Message number: 515
Message text: Critical item category changes identified; see long text
The system identified that old accounts with different item categories
are merged into a new account . As a consequence, the assignment of the
item category in the Customizing settings for document splitting
changes.
Warning, follow-up activities required.
For each critical merge group, define the item category you want apply
to the target account of the merge. To help you do so, the system builds
up a  mapping structure, which you then maintain in the next activity
<ZK>Maintain Target Item Category</>.
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 CNV_20100515 indicates that critical item category changes have been identified during a data migration or conversion process. This message is part of the SAP Conversion Tools, particularly related to the SAP S/4HANA migration process. The error typically arises when there are inconsistencies or significant changes in item categories that could affect the integrity of the data being migrated.
Cause: Item Category Changes: The error is triggered when the system detects that item categories in the source system do not match the expected categories in the target system. This can happen due to changes in business processes, item category definitions, or configuration settings. Data Inconsistencies: There may be inconsistencies in the data that are not aligned with the new item category definitions in the target system.
Configuration Issues: The configuration settings in the target system may not be set up to handle the item categories being migrated.
Solution: Review Long Text: The first
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