Solution : https://service.sap.com/sap/support/notes/152579 (SAP Service marketplace login required)
Key words : 
additional key words plan revenue, symptom incorrect plan costs, plan revenues, plan revenuesime0, im reporting, wbs elements, program error, solution implement, advance corrections, implement note 134621
Related Notes : 
       
| 154173 | Cost elements not removed accord.to value category | 
| 134621 | IM/PS reporting: Plan/budget/residual plan differ | 
| 116536 | |
| 112233 |