Solution : https://service.sap.com/sap/support/notes/124437 (SAP Service marketplace login required)
Key words : 
additional key words jsto, attached source code corrections, select import parameter i_objnr, structure        optional               -------------------------------------------------------               f_ionrb                      ionrb, individual production materials, function module rv_co_object_delete, error message bs001, table parameter          ref, table parameter, program error
Related Notes : 
       
| 82435 | Status object is not deleted from sales order | 
| 74083 | CO tables are deleted too early |