How To Fix G00107 - &1 and &2 is not a pair of asset and liability items

SAP Error Message - Details

• Message type: E = Error

• Message class: G00 - SAP Consolidation

• Message number: 107

• Message text: &1 and &2 is not a pair of asset and liability items

What causes this issue?

Pairs of contra items only makes sense between an asset item and an
equity/liability item. However, the where-applied indicator for both
&V1& and &V2& are identical.

System Response

No item substitution can take place between &V1& and &V2&.

How to fix this error?

Check the contra item assignments of the items &V1& and &V2& in
Customizing for Consolidation.

Procedure for System Administrators

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.

Smart SAP Assistant

• What is the cause and solution for SAP error message G00107 - &1 and &2 is not a pair of asset and liability items ?

  The SAP error message G00107 indicates that there is a mismatch between asset and liability items in a financial transaction. This error typically arises in the context of financial accounting, particularly when dealing with journal entries, asset accounting, or balance sheet items. The message suggests that the system has detected that the specified items (represented by placeholders &1 and &2) do not correspond correctly as a pair of asset and liability items.
  Cause:
  
  Incorrect Account Assignment: The accounts involved in the transaction may not be correctly classified as asset and liability accounts.
  Transaction Type Mismatch: The type of transaction being processed may not align with the expected accounting treatment for the involved accounts.
  Configuration Issues: There may be issues in the configuration of the chart of accounts or the account determination settings in SAP.
  Data Entry Errors: Manual entry errors when inputting account numbers or transaction details can lead to mismatches.
  
  Solution:
  
  Review Account Assignments: Check the account assignments in the transaction to ensure that the accounts are correctly classified as asset and liability accounts.
  Verify Transaction Type: Ensure that the transaction type being processed is appropriate for the accounts involved. For example, if you are trying to record a loan, ensure that the asset (e.g., cash) and liability (e.g., loan payable) accounts are correctly identified.
  Check Configuration Settings: Review the configuration settings in SAP for the chart of accounts and account determination to ensure they are set up correctly.
  Correct Data Entry: If the error is due to manual data entry, correct the entries and reprocess the transaction.
  Consult Documentation: Refer to SAP documentation or help resources for specific guidance on the error message and related transactions.
  
  Related Information:
  
  Transaction Codes: You may want to check the transaction codes involved in the process (e.g., FB50 for general ledger postings, F-02 for manual postings).
  SAP Notes: Look for relevant SAP Notes that may address this specific error or provide additional troubleshooting steps.
  Testing in a Sandbox: If possible, replicate the issue in a test environment to better understand the cause and test potential solutions without affecting production data.
  Consulting with SAP Support: If the issue persists, consider reaching out to SAP support for assistance, especially if it involves complex configurations or customizations.
  
  By following these steps, you should be able to identify the cause of the error and implement a solution to resolve it.