Solution : https://service.sap.com/sap/support/notes/153855 (SAP Service marketplace login required)
Key words : 
additional key words debit position run, open budget billing items anymore, open budget billing item, budget billing plan, debit position, invoicing unit, program error, /ccs release 1, deactivated, prerequisites
Related Notes : 
       
| 153701 | Collective note IS-U/CCS 1.2 - Add-on patch 005 |