3084792 - Error "cost element cannot be deleted because transaction data exists" occurs when changing account type - SAP S/4HANA Cloud Public edition

Error "cost element cannot be deleted because transaction data exists" occurs when trying to change the GL account type from "Primary Cost and Revenue" to "Non Operating Expenses and Income".

SAP S/4HANA Cloud Public Edition

1. Open app Manage G/L Account Master Data (or SSCUI ID 100051).

2. Change the account type for specific account from "Primary Cost and Revenue" to "Non Operating Expenses and Income".
3. Error message no. FH212 "Cost elements cannot be deleted because transaction data exists"

As soon as there are CO-relevant postings to a cost element it is no longer possible to remove the primary or secondary cost element property.

Even with balance zero on the G/L account the change is strictly forbidden, because the G/L account has already been posted to.

In S/4HANA Cloud, G/L account type change is not recommended (e.g. different number ranges, account groups).

Preferably a new G/L account is to be created. This is intended and shall avoid inconsistencies. 

Refer to G/L Account Master Data (Two-System Landscape): FAQ | SAP Help Portal 

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