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

SAP Error Message - Details

• 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 Change the Cost Elements:
  
  If possible, you may need to remove the association of the primary cost elements from the balance sheet account. This can be done by:
  
  Changing the configuration of the cost element in the controlling area.
  Deleting or modifying the cost element if it is not needed.
  
  
  
  
  
  Change Control Settings:
  
  Once the primary cost elements are no longer associated with the balance sheet account, you can proceed to change the control settings of the account using transaction code OBY6 (for changing account control settings).
  
  
  
  Consult Documentation:
  
  Review SAP documentation or consult with your SAP FI/CO consultant for specific guidelines related to your organization's configuration and policies.
  
  
  
  Testing:
  
  After making the necessary changes, ensure to test the configuration in a development or test environment before applying it to production.
  
  
  
  Related Information:
  
  Transaction Codes:
  
  KA03: Display Cost Element
  OBY6: Change Control Settings for G/L Accounts
  
  
  SAP Notes: Check for any relevant SAP Notes that may provide additional insights or updates related to this error.
  Configuration Guides: Refer to SAP configuration guides for FI and CO modules for best practices on managing cost elements and balance sheet accounts.
  
  If you are unsure about making these changes, it is advisable to consult with an SAP expert or your organization's SAP support team to avoid any unintended consequences.