Solution : https://service.sap.com/sap/support/notes/102335 (SAP Service marketplace login required)
Key words : 
additional key words prctr, profit center, sales order, program error, apply notes 85471, source code, applied note 85471, apply note 96142, note 85471, overwritten
Related Notes : 
       
| 113203 | Substitution for profit center with real CO objects | 
| 112974 | Subst. Prof.ctr subst.,create KDAUFf.cross-CC sales | 
| 96142 | Profit center substitution not effective | 
| 85471 | Profit center cannot be changed in sales order |