Solution : https://service.sap.com/sap/support/notes/136031 (SAP Service marketplace login required)
Key words : 
additional key words ml, missing cost estimate numbers, empty cost estimate number, material ledger simply converts, cost estimate number, inconsistency error message, valuation area &3 inconsistent, active material ledger, inventory management recalculates, material ledger
Related Notes : 
       
| 166691 | |
| 148327 | |
| 121626 | Euro LC changeover:important Support Packages info. |