How To Fix FH142 - Cannot change control of balance sheet (primary cost elements exist)

FH142 - Overview

• Message type: E = Error

• Message class: FH - General ledger module messages

• Message number: 142

• Message text: Cannot change control of balance sheet (primary cost elements exist)

What causes this issue?

You want to change the balance sheet configuration settings for this
G/L account although it has already been created as a primary cost
element in the appropriate controlling area.

System Response

You system will not allow you to change the balance sheet configuration
settings.

How to fix this error?

Check whether the account was created correctly as a primary cost
element in Controlling. If this is not the case, you must delete the
incorrect cost element, which will then allow you to change the G/L
account master record.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message FH142 - Cannot change control of balance sheet (primary cost elements exist) ?

  The SAP error message FH142 ("Cannot change control of balance sheet (primary cost elements exist)") typically occurs when you attempt to change the control settings of a balance sheet account that is linked to primary cost elements. This is a common issue in SAP Financial Accounting (FI) and Controlling (CO) modules.
  
  Cause:
  The error arises because:
  
  Primary Cost Elements: The balance sheet account you are trying to modify is associated with primary cost elements. Primary cost elements are used to transfer costs from financial accounting to controlling.
  Control Settings: You are trying to change the control settings of a balance sheet account that is already in use, which is not allowed if there are existing primary cost elements linked to it.
  
  
  Solution:
  To resolve this error, you can follow these steps:
  
  
  Identify the Cost Elements:
  
  Use transaction code KA03 (Display Cost Element) to check which primary cost elements are linked to the balance sheet account in question.
  
  
  
  Remove or