Solution : https://service.sap.com/sap/support/notes/1171718 (SAP Service marketplace login required)
Key words : 
system issues error message reajbd 100, call transaction se11, terms measurement unit, program error, measurement unit, customizing entries, img activity, calculation formula, expense items, uppercase letters
Related Notes : 
       
| 789748 | No lowercase letters for unit of measurement IDs | 
| 729348 | Unicode change for units of measure |