How To Fix KS097 - Account is balance sheet account: cost element category is defined

KS097 - Overview

• Message type: E = Error

• Message class: KS - RK-S Master Data Maintenance

• Message number: 097

• Message text: Account is balance sheet account: cost element category is defined

What causes this issue?

You want to create a primary cost element for a balance sheet account.
The <DS:DE.KATYP>cost element category</> for this purpose is <ZH>90</>
(statistical cost element for balance sheet account).
In CO, all values under cost element category 90 are updated
statistically.

System Response

You cannot change the cost element category for balance sheet accounts.

How to fix this error?

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

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 KS097 - Account is balance sheet account: cost element category is defined ?

  The SAP error message KS097 indicates that you are trying to use a balance sheet account in a context where a profit and loss account is expected. This typically occurs when you are attempting to create or post to a cost element that is defined as a balance sheet account, but the system requires a cost element that is categorized as a profit and loss account.
  
  Cause:
  
  Cost Element Category: The cost element you are trying to use is defined as a balance sheet account (category 01 or 02), which is not suitable for cost accounting transactions that require profit and loss accounts (category 21 for primary cost elements or category 43 for secondary cost elements).
  Configuration Issue: There may be a configuration issue in the cost element settings or in the way the accounts are set up in the chart of accounts.
  
  
  Solution:
  
  
  Check Cost Element Configuration:
  
  Go to the transaction code KA03 (Display Cost