3686338 - Unable to delete FS item 317000 in Define FS Items app

Attempting to delete FS Item 317000 results in an error indicating that the financial statement item is already in use in the Balance Confirmation Framework (BCF) and account numbers are pending carryforward, preventing deletion.

The configuration "specify account numbers for ANI and BCF"  is a standard SAP-delivered setting that restricts deletion.

Error message: "Deletion not possible for record created by SAP."

SAP S/4HANA Cloud Public Edition

Delete Standard FS item is not recommend action in SAP system. 

If you need to use another new FS item to replace 317000, We need to check some important recommendations regarding replacing FS Item 317000 with a customer-specific FS Item:

• The new FS Item should have the same attribute values as the standard FS Item, because pre-delivered content relies on these attributes for configuration logic.
• Please note that some attribute assignments are time- and version-dependent, so they may need to be removed and reassigned from the start and for all versions. Using the where-used list can help identify all places where FS Item 317000 is still referenced.
• For FS Items related to net income and retained earnings, the breakdown category must include the same sub item category (1) to ensure correct processing.

1. Check "Where used" for the FS item and delete all documents and assignments.
2. Raise an incident in Component FIN-CS-MD-2CL

• Refer to: 3675987 - Unable to delete SAP standard FS item in app Define FS item
• Refer to: Delete FS Items in the 'Define FS Items' App
• Refer to: 3323201 - Roles and Target FS Items in FS Item Where-Used-Check
• Refer to: 3370480 - FS item usage check shows orphaned usage in cons chart of account based settings
• Refer to: 3198571 - Deletion of FS Items in S/4GR not possible
• Refer to: 2987118 - Group Reporting: How to clear data

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