Solution : https://service.sap.com/sap/support/notes/48895 (SAP Service marketplace login required)
Key words : 
additional key words ko88, posted subsequent credit memos, internal orders / wbs elements, orders / wbs elements, capital investment measures, foreign currency areas, capital investment measure, fixed assets / aucs, receiving asset account, negative net book
Related Notes : 
       
| 40041 | Settlmt of cap.inv.meas. -> message AA641/AW639 | 
| 23814 | Retirement of capital inv. measure -> error AK005 |