How To Fix KI098 - Balance sheet account & cannot be created as a cost element

SAP Error Message - Details

• Message type: E = Error

• Message class: KI -

• Message number: 098

• Message text: Balance sheet account & cannot be created as a cost element

INCLUDE KS036 OBJECT DOKU ID NA LANGUAGE EN

How to fix this error?

Deactivate message <ZH>KI098</>.
To do so, in Customizing choose <LS>Controlling -> General Controlling
-> Change Message Control</> (work area <ZH>KI</>, message number
<ZH>098</>).
You can then create a cost element of category 90 for any given balance
sheet account.
<ZH>Note</>
See OSS note number 75980.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message KI098 - Balance sheet account & cannot be created as a cost element ?

  The SAP error message KI098 indicates that a balance sheet account cannot be created as a cost element. This typically occurs when you attempt to create a cost element in SAP that is linked to a balance sheet account, which is not allowed because cost elements are meant to represent income statement accounts.
  Cause:
  
  Account Type: The account you are trying to use is a balance sheet account (e.g., asset, liability, or equity account) rather than a profit and loss account (income or expense).
  Configuration Issue: The account may not be properly configured in the system to be used as a cost element.
  Cost Element Category: The cost element category assigned to the account may not be appropriate for the type of account you are trying to create.
  
  Solution:
  
  Check Account Type: Ensure that the account you are trying to create as a cost element is an income statement account. You can check this in the SAP transaction code FS00 (G/L Account Master Record).
  Create a New Cost Element: If you need a cost element, create a new G/L account that is classified as a profit and loss account. Use transaction code KA01 (Create Primary Cost Element) or KA06 (Create Secondary Cost Element) as appropriate.
  Review Cost Element Configuration: Make sure that the cost element category is set correctly. For primary cost elements, it should be set to a category that allows for expense or revenue accounts.
  Consult Documentation: Refer to SAP documentation or your organization's SAP guidelines for creating cost elements to ensure compliance with best practices.
  
  Related Information:
  
  
  Cost Element Types: In SAP, there are two main types of cost elements:
  
  Primary Cost Elements: These are directly linked to G/L accounts and represent costs incurred by the organization.
  Secondary Cost Elements: These are used for internal cost allocation and do not have a direct link to G/L accounts.
  
  
  
  Transaction Codes:
  
  FS00: G/L Account Master Record
  KA01: Create Primary Cost Element
  KA06: Create Secondary Cost Element
  KA02: Change Primary Cost Element
  KA03: Display Primary Cost Element
  
  
  
  SAP Notes: Check SAP Notes for any specific patches or updates related to cost element creation and error messages.
  
  
  By following these steps, you should be able to resolve the KI098 error and successfully create the necessary cost elements in your SAP system.