Solution : https://service.sap.com/sap/support/notes/134621 (SAP Service marketplace login required)
Key words : 
additional key words cje0, residual order plan, compare ps reporting, im reporting, raiminfodrilldown reporting, find differences, budget values, annual values, solution implement, applied notes 116536
Related Notes : 
       
| 495726 | Overall plan incrct if WBS elemnt w/ deletn flag in project | 
| 441646 | Plan incorrect if WBS elements w/ deletion flag in project | 
| 186653 | IM-IS: Performance of WBS elements as measures | 
| 166984 | IM and PS reporting: plan values differ | 
| 154173 | Cost elements not removed accord.to value category | 
| 152579 | IM reprtng:plan revenues of WBS elmnt were dsplayd | 
| 146259 | Budget dist.:view plnd total for WBS elmnt too high | 
| 137860 | Budget dist.to WBS Elmt:view planned total too low |