Solution : https://service.sap.com/sap/support/notes/1018065 (SAP Service marketplace login required)
Key words : 
receive error message fagl_ledger_cust 143, profit center standard hierarchy, classic profit center accounting, error message fagl_ledger_cust 143, profit center accounting, dummy profit center, general ledger accounting, fin_segm reason, system checks, segment reporting
Related Notes : 
       
| 1035140 | NewGL: Using the "segmentation" scenario | 
| 826357 | Profit Center Accounting and New General Ledger in SAP ERP |