Diagnosis
Item &V1& for Appropriations for Asset Retirement in theCustomizing settings for the type of asset/liability &V2& is a balancesheet item.

Procedure
The Capitalization and Valuation Allowances for Noncurrent Assetsfunction is defined so that a task with the task categoryCapitalization and Valuation Allowances is used for thedivestiture processing of fair value differences. However, aprerequisite for this is that the Appropriations for AssetRetirement item reside in the income statement.
Specify a balance sheet item only if you want to apply the special casein which the retirement process is performed in consolidation ofinvestments.