Solution : https://service.sap.com/sap/support/notes/121478 (SAP Service marketplace login required)
Key words : 
additional key words saplkallk_periods_get_for_kokrskd206, attached source code corrections, year-dependent solution implement, shortened fiscal year, fiscal year variant, special periods, primary costs, overhead calculation, related notes, settlement
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 93326 | Shortened fiscal year without special periods in CO | 
| 67641 | Settl. ignores spec. periods in shortend fisc. year | 
| 38285 | KD206 when settl.in spec.period of short.fisc.year |