Solution : https://service.sap.com/sap/support/notes/153912 (SAP Service marketplace login required)
Key words : 
cross-company-code sales, additional key words intercompany, attached advance corrections, intercompany billing, advance development, customer hierarchy, external customer, profitability analysis, program error, including release 3
Related Notes : 
       
| 302355 | Incor.partner nos for intercompany in profit.segment | 
| 138221 | Collective note: Cross-company code sales |