Solution : https://service.sap.com/sap/support/notes/151046 (SAP Service marketplace login required)
Key words : 
terms standard revenue recognition, service-related revenue recognition, long runtimes occur, affects transactions vl02, business sales data, sales document item, revenue recognition type, attached advance corrections, revenue recognition, goods issue
Related Notes : 
       
| 359557 | Long runtimes when saving deliveries w/o reference document | 
| 154091 | Performance in delivery process: Collective note |