Diagnosis
You want to allocate the BOM to plant &V3&. The BOM contains anon-stock item for which a cost element was entered.
The cost element entered refers to a direct cost. In this case, thesystem checks whether G/L account &V1& exists in the determined companycode &V2& (plant &V3&).
As it does not exist, you cannot allocate the BOM to plant &V3&.

Procedure
If you want to allocate the BOM to plant &V3&, first you have tomaintain G/L account &V1& in this plant.