How To Fix FCO_SFIN105 - Item &1: Account &2 doesn't have cost element category 01

SAP Error Message - Details

• Message type: E = Error

• Message class: FCO_SFIN - FI-CO Simplified Financials

• Message number: 105

• Message text: Item &1: Account &2 doesn't have cost element category 01

What causes this issue?

In BADI FCO_COGS_SPLIT_BASIS you returned account &V2& in changing
parameter table CTS_SPLIT_FACTOR for position number &V1&. Account &V2&
is not assigned to cost element category 01 'Primary costs/cost-reducing
revenues. Such accounts are only allowed in changing parameter table
CTS_SPLIT_FACTOR.
Item &V1& cannot be split.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Use only accounts assigned to cost element category 01 in changing
parameter table CTS_SPLIT_FACTOR.

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message FCO_SFIN105 - Item &1: Account &2 doesn't have cost element category 01 ?

  The SAP error message FCO_SFIN105 indicates that there is an issue with the account configuration in the context of cost accounting. Specifically, the error states that the account specified (Account &2) does not have the required cost element category (in this case, category 01, which typically represents primary cost elements).
  Cause:
  
  Missing Cost Element Configuration: The account in question is not configured as a primary cost element in the system. Primary cost elements are used to transfer costs from financial accounting to controlling.
  Incorrect Account Assignment: The account may not be intended for use as a cost element, or it may be incorrectly assigned in the transaction you are trying to execute.
  Account Type: The account type may not be compatible with the operations you are trying to perform, such as posting costs.
  
  Solution:
  
  
  Check Cost Element Configuration:
  
  Go to the transaction code KA01 (Create Primary Cost Element) or KA02 (Change Primary Cost Element) in SAP.
  Verify if the account (Account &2) is defined as a primary cost element with the correct category (01).
  If it is not defined, you will need to create it as a primary cost element.
  
  
  
  Review Account Assignment:
  
  Ensure that the account you are trying to use is appropriate for the transaction. If it is not meant to be a cost element, you may need to use a different account.
  
  
  
  Check Account Type:
  
  Review the account type in the chart of accounts to ensure it is set up correctly for cost accounting purposes.
  
  
  
  Consult with Finance Team:
  
  If you are unsure about the configuration or the appropriate accounts to use, consult with your finance or controlling team to ensure compliance with accounting practices.
  
  
  
  Related Information:
  
  Cost Element Categories: In SAP, cost elements are categorized into primary and secondary cost elements. Primary cost elements correspond to accounts in financial accounting, while secondary cost elements are used for internal cost allocations.
  Transaction Codes:
  
  KA01: Create Primary Cost Element
  KA02: Change Primary Cost Element
  KA03: Display Primary Cost Element
  
  
  Documentation: Refer to SAP Help documentation for detailed information on cost element accounting and configuration.
  
  By following these steps, you should be able to resolve the error and ensure that the account is properly configured for use in cost accounting.